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Microsoft Excel has been targeted by a new malware named X97M/TrojanDropper.Agent.NAI.trojan. This trojan contains a particularly nasty payload that attacks Microsoft™ Excel® 2000, 2002, 2003, 2007 for Windows® and 2004/2008, version for the Mac. The Excel Viewer/Excel Viewer 2003 is also affected. The trojan opens a backdoor by exploiting the Win32/Agent.NVV vulnerability whicjh then allows a hacker to gain remote access to the machine and all the data on it.
The payload is release immediately the file is opened. So don't open any Excel files sent to you via email or downloaded off the Internet unless you can be absolutely sure they're from a verifiable source.
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