The email contains obscene abuse directed to the recipient and claims they have posted private photographs onto the internet.
A link is embedded into the email designed to be clicked by the reader.
“As disgusting and offensive as this email is, it is a clever and manipulative way to garner an emotional response," Detective Superintendent Brian Hay said.
"Piquing the curiosity of the reader into clicking the link which will ultimately infect your computer.
"It is imperative people delete this email as soon as it is received and always remember to never click on links embedded in emails."
Police believe the email contains malicious software executed once the link is clicked.
“A worse case scenario and one that we have seen happen, is your computer becoming part of an international network of compromised computers and your identity and financial information being compromised," Detective Superintendent Hay said.
The police said any person who has received this email and has clicked on it should immediately scan their computer for malware and change all their passwords.
"It is imperative people maintain a modern operating system and up to date ant-virus software,” Detective Superintendent Hay said.
For more information phone the Fraud and Cyber Crime Group on 3364 6622.