This exploit allows an attacker to create a malicious HTML file that is linked to an evil download offer. By exploiting a bug in the Internet Download Manager, the attacker can execute arbitrary code on the victim's system. The exploit uses Structured Exception Handling (SEH) and is designed to work on all Windows 2000 and Windows XP systems. The exploit has been tested on Windows XP SP1 and Windows 2000 Server SP4. The exploit code can be compiled using MS Visual C++ 6.