New trojan downloader is just being heavily spammed. It comes with subject "YOUR BILL PAYMENT NOT APPROVED!" and message like this: "We are unable to obtain the bill payment from your bank account. Your bank returned the following error to us: BILL PAYMENT NOT APPROVED BILL #5563880".
Attached in the message is a small downloader that tries to activate file from dalvabrothersinc.com. We detect the downloader as W32/Small.CGS in the update 2006-01-27_01.