There’s another scam making the rounds that promises to deliver an urgent security update from Microsoft. These e-mail messages attempt to lure you to Web sites to download spyware or other unwanted software. They may also include a file attachment that contains a virus.
Microsoft does not send unsolicited communications about security updates
Microsoft sends e-mail messages to subscribers of our security communications when we release information about a security software update or security incident, but these messages will not contain attachments.
Full Article HERE at the Security Tips & Talk blog