Even though this warning is 100% grade A Hoo-Haa. (see link)
http://www.snopes.com/computer/virus/life.htm
It is safe to say that you should not open "any" file that you were not
expecting
CTH
PS, this should be your first clue that it is probably a hoax.
"PLEASE MAKE A COPY OF THIS EMAIL TO
ALL YOUR FRIENDS and PASS IT ON IMMEDIATELY!!!!