OSX/Inqtana.B is a modified version of OSX/Inqtana.A that has modified startup routine so that it affects both OSX 10.4 and 10.3 that have not been patched against vulnerability CAN-2005-1333.
Inqtana.B has not been met in the wild and has internal counter that prevents it's operation after 24. February 2006. So it is unlikely that this variant would be a threat to Mac Users.
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Inqtana.B arrives to victim system as OBEX Push request, requiring user to accept the data transfer. When the transfer is done Inqtana.B uses directory traversal exploit to copy it's files so that it starts when any application is started.