The first signs of New Year's malware for 2010 were already sighted a while back, but the current one we're seeing in circulation wishes "Happy New Year 2010" and points to a fast flux domain site which serves up Trojan-Downloader:W32/Agent.MUG.
This particular trojan will try to install further malware, though the content it's pointing to seems to not yet be online, at least at the time of this post.
Be careful when reading electronic happy New Year's wishes also this year.
F-Secure Labs wishes all our readers happy and malware free New Year.