This is not a virus, but an ongoing hoax in the internet. It goes something like this:
VIRUS ALERT! A new virus has been discovered. It has been identified as the "Sean Rowe" virus. The description is as follows... Sean Rowe virus: infects your computer, then executes another virus and takes credit for what the other virus did to your computer. This is a Stealth virus, but in a strange way. It will do something that looks like its good while you are at your computer, but when you leave it will do totally the opposite behind your back. Be warned, this virus is very annoying, and can only be taken care of by formatting your hard drive, which it will most likely do sooner or later. Actually, if the Sean Rowe virus was alive, it would be more of a parasite than a virus.
Disinfection & Removal
Description Created: Mikko Hypponen, F-Secure