I have received 2 virus laden e-mails this week, luckily my AV software snagged both of them before they could do any damage. On both occasions the subject line was along the lines of : " This is a Windows XP patch, I thought you might want it".
Is this too easy a solution, but why don't the ISP's scan your e-mails before they send them on ? Surely this would be to everybodies benefit. If I was given the option of having my e-mails scanned whilst they where sitting in my ISP's server prior to me 'picking them up' I would go for it. Somebody like a large organisation like BTopenworld could probably afford to get AV software from all the major AV software developers and use them all at the same time to cover all angles.
I'm no computer expert so maybe my thoughts are a bit too simplistic and Naive ?