We are currently tracking an increase in SPAM messages that contain mp3 attachments. At the moment these are being discarded along with the regular SPAM because they are just random attachments to the SPAM messages which we can sort out pretty well. If you are concerned about this we advise you to block mp3 file access using your Exchange attachment filtering system.
The mp3 attachments are not dangerous (yet!) and appear to be of a teenager pushing pharmaceuticals and stocks.
Threat Level: Low.