such as Yahoo,Hotmail, AOL and so on

 
This information arrived this morning direct from both Microsoft and Norton. 

You may receive an apparently harmless email with a Power Point presentation
 'Life is beautiful.'

If you receive it DO NOT OPEN THE FILE UNDER ANY CIRCUMSTANCES , and delete it immediately .

If you open this file, a message will appear on your screen saying: 'It is too late now, your life is no longer beautiful.'

Subsequently you will LOSE EVERYTHING IN YOUR PC and the person who sent it to you will gain access to your name, e-mail and password.

This is a new virus

 
AOL has already confirmed the severity, and the antivirus software's are not capable of destroying it.

The virus has been created by a hacker who calls himself 'life owner