An internet safety body has warned users to be aware of two new email hoaxes that aim to steal personal and financial information or infect a user's computer with a virus.

One of the emails tries to bait recipients by claiming they purchased a computer from an online service provider, according to the US-based Internet Crime Complaint Center. The email includes a link if the user wants to dispute the charges, according to the IC3, which is a partnership between the FBI and the National White Collar Crime Center.

When the link is followed, the user is asked to provide account information, which is then collected by the attacker.

The other email hoax arrives with a PDF attachment claiming to be the order summary for the computer purchase. The attachment contains a virus when opened. The IC3 did not provide details of the virus or its impact on a user's machine.

According to data collected by Sophos, email scams that use Hotmail accounts and virtual greeting cards as their hooks are the most prevalent, accounting for nearly 29 percent of all email hoaxes.