I keep getting this virus email and file . The email text says " Hi! How are you?

I send you this file in order to have your advice

See you later. Thanks"
the subject title is sometimes the same and sometimes not.
For the most part the subject title says " Construct Comp"
So here is the problem - I know not to open the attached file. Getting this email is not the real problem . The Real problem is that I am getting this email about 200 times a day . Thats around 200 emails , 62 of them at a time. This means that my email box keeps filling up and I can not receive any email other than this virus email. I check my email, get 62 of the virus emails , then wait about 4 to 6 hours and then I will have 62 more of them all over again.
This has rendered my email accountant useless for receiving any emails, from my customers or friends and family. I have tried to create message rules in my outlook express like don't download emails with attachments or delete emails with attachments from server but none of that is working. And even if it did my email box would still be full and unable to receive email other than the virus emails which fill it up.
Here is a copy of the header - PLEASE NOTE . the ip address is the exact same one in every virus email I receive. The only thing that is ever different is sometime the subject title. here is a copy of the header:
Return-Path: <>
Received: from [24.3.218.47] by imf15bis.bellsouth.net
(InterMail vM.5.01.01.01 201-252-104) with SMTP
id <20010814192152.DTCP4225.imf15bis.bellsouth.net@[24.3.218.47]>
for <[email protected]>; Tue, 14 Aug 2001 15:21:52 -0400
From:
To: [email protected]
Subject: Constructcomp
date: Tue, 14 Aug 2001 15:16:15 -0300
MIME-Version: 1.0
X-MIMEOLE: Produced By Microsoft MimeOLE V5.50.4133.2400
X-Mailer: Microsoft Outlook Express 5.50.4133.2400
Content-Type: multipart/mixed; boundary="----0557B14F_Outlook_Express_message_boundary"
Content-Disposition: Multipart message
Message-Id: <20010814192152.DTCP4225.imf15bis.bellsouth.net@[24.3.218.47]>
please help - thanks - best regards - kyle

------------------
kyle

PIII
96mb ram
15g hd
Win 98
dsl(internal modem)
Latest version of mcafee virus scan - DAT files updated regularly
Compaq presario
IE 5.0