... More links below:
Malware writers often use tragic and major news events to trick users into opening malicious website links, YouTube video links, or attachments. While most AV vendors have coverage in place, please avoid these types of email messages that are now actively circulating.
michael jackson virus already

Well, it didn't take long for the "them" to abuse the situation did it?
The spam
email appears to offer a link to a YouTube video, but instead sends the recipient to a Trojan Downloader hosted on a compromised Web site. The file offered is called
Michael.Jackson.videos.scr