Below are a few links and all users should ensure they are up-to-date on the latest Microsoft security updates:
MS07-004 Attack code out for 'critical' Windows flaw
http://news.zdnet.com/2100-1009_22-6150642.html
Trend Blog
http://blog.trendmicro.com/ms07-004-code-in-the-wild/
Trend's AV Definition for new POC exploit code
http://www.trendmicro.com/vinfo/virusencyclo/default5.asp?VName=EXPL%5FEXECOD%2EC