this is an email i recieved from a reliable friend:

The newest virus circulating is the UPS/Fed Ex Delivery Failure.

IF You receive an email from UPS/Fed Ex Service along with a packet
number.. It will say that they were unable to deliver a package sent to
you on such-and-such a date. It then asks you to print out the invoice
copy attached. DON'T TRY TO PRINT THIS. IT LAUNCHES THE VIRUS! Pass this
warning on to all your PC operators at work and home. This virus has
caused Millions of dollars in damage in the past few days.

I just checked this out with Snopes and it's real.

Snopes confirms that it is real.
snopes.com: UPS/FedEx/DHL Delivery Failure
UPS Virus Warning