Queensland Police have issued a public warning about a spam email virus which invites recipients to view child porn online.

The email invites recipients to view a child pornography website, according to a statement from the Queensland Police Service.

The statement said that in recent weeks the virus had particularly infected Microsoft Outlook accounts of businesses and users in Queensland and across Australia.

Data was currently being collected and analysed by the police child abuse unit Taskforce Argos, according to the statement.

Detective Acting Senior Sergeant Denzil Clark urged people to report any emails advertising child porn to the Police.

"The public should be aware that the virus may email itself to others by using their address book," warned Clark.

Police are advising people to not reply to the email.

"They should also delete the offending message and ensure they have anti-virus software installed on their computers, and that the virus definitions are current," the statement said.