This is a hoax . It first appeared in October 2001.
The original English version appears below:
A virus will be spreading in 48 hours from now!!!! PLEASE BE VERY CAREFUL: This message arrived today, Microsoft just announced it. The information said: If you receive an e-mail with the subject Help, don't open it, don't even move your mouse over it or clean it because with only that action a virus will be activated without the necessity to download any file, it is a cyber-terrorism!! Wait 48 hours after you receive the virus in order to clean it, otherwise it will erase your hard disk and BIOS. This action doesn't have a cure because the computer startup system is affected and you are not to be able to get in the operating system. Note: It can arrive with an unknown name or with one of your contacts' name. VERY URGENT, PASS THIS TO EVERY PERSON WHO HAS YOUR E-MAIL ADDRESS!!!!
Here's a version in Spanish:
OJO en 48 horas se prevee empezará a circular!! PRESTEN MUCHO CUIDADO: Este mensaje llegó el día de hoy, Microsoft lo acaba de anunciar. La información dice así: Si te llega un mail con el asunto Help, ni se te ocurra abrirlo, ni pasar tu mouse o borrarlo ya que sólo con ese simple hecho se activará el virus sin necesidad de descargarlo, se trata de ciber-terrorismo!!. Espera 48 horas después de que te llegó el virus para borrarlo de lo contrario te borrará el disco duro y el bios y no tiene cura ya que te afecta el sistema de arranque y ni siquiera te deja entrar al sistema operativo. Nota: Te puede llegar a Nombre de un desconocido o bien a nombre de tus contactos. MUY URGENTE, PASALO A CUALQUIER PERSONA QUE TENGA TU Direccion DE CORREO ELECTRONICO!!!!
If you receive a message about this then please ignore it and don't pass it on as this only serves to propagate this hoax.