Microsoft - How to submit Virus and Spyware samples
The following links provide instructions on how to submit malware samples to Microsoft. This also includes emails with hostile URLs, viruses, spyware samples, or anything of a suspicious nature.
If you encounter some nastiness that you'd like to see Microsoft include in their monthly MRT updates send email to the following Microsoft email addresses depending on sample type, Please use the AV industry standard password for malware samples of 'infected' to protect a zip or rar file containing your submitted sample.
QUOTE: Microsoft has recently streamlined their process for receiving samples of malicious software or spyware ... Samples sent to the following addresses will be automatically processed into the Microsoft Antimalware Team analysis queue: