The Microsoft® Antivirus Reward Program
The first reward, in the amount of $250,000, is for information that results in the arrest and conviction of those responsible for launching the MSBlast.A worm (also known as Blaster).

The second reward, also in the amount of $250,000, is for information that results in the arrest and conviction of those responsible for launching the Sobig virus.

How to Submit Information and Leads:
Internet Fraud Complaint Center
FBI Field Office contact information
U.S. National Central Bureau of Interpol

Oh yeah. And how to test your Internet Explorer browser for the known flaw:Internet Explorer Address Bar Spoofing Test