The risk of receiving an email attachment is not only based on who sent it, but also what the attachment could hold inside. Most email

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programs now allow you to view an attachment before you open it, whether it be a picture or document; this shows you that what you're about to download is exactly what you're expecting.
However, the rise in phishing scams - especially those are targeted to those who use online banking and social networks - can mislead many people to open attachments from these emails that look authentic.
Thieves and hackers will manufacture emails and even websites to trick users into handing over their personal data. It works like this - you receive an email from what looks like an authentic announcement from either your banking institution or even a social network, like Facebook. The email may state that there are changes that have happened that will require you to reset your password. In most cases, a zip file will be the attachment and will, apparently, hold a new password for you.
When you click on it and then download it, you have just allowed for malware or even a virus to enter your computer system.
This is not just limited to that of fake "official" organizations; if your friends or family computers have been infected, it may send out emails to everyone in their contact list, which then looks at though they are sending you an email with an attachment.