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Spam masquerading as Windows system alerts is one of the more recent exploitations to watch out for. Originating from "Direct Advertiser," this scam takes advantage of the Windows RPC (Remote Procedure Call) function to send spam to thousands of Windows users in minutes. While firewalls are effective against this ploy, the simplest way to protect yourself is to disable Windows Messenger service on your PC.
For more details, see "Windows Messenger is new spam vector" at http://www.theregister.co.uk/content/4/27634.html