I get around 50 of this a day now, its annoying as hell :-x
It is a virus called win32/swen. If you run win2k/xp, i hope you have your system fully patched, or you will be infected by just reading the mail itself. You usually get 2 mails, one saying delivery failure, message from admin or similar, if you read this mail, it automaticly execute the attachments. Pretty unsecure, why i hate windows.