I have had 3 e-mails this morning saying they are from parcel delivery company UPS.
All say they have tried to deliver a (different) parcel but failed, and they say I should open the attachment to the email and return it to them.
The attachment is a ZIP file, but almost certainly contains a virus.
If you get an e-mail like this just delete it.
I have had these before, but never 3 in one day. These people are obviously taking advantage of number of us ordering presents over the internet.