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Close all open programs. Click Start, and then click Run. The Run dialog box appears. Type msconfig and then click OK.
The System Configuration Utility appears, as shown in the following illustration. Check the "/SAFEBOOT" option, and then click OK.
Then you see the option to boot in safe mode click on it. You then see the prompt to restart the computer. Click Restart.
When you restart you need to do a full anti virus scan and then reboot your pc again and it will have got rid of all your virus.

Click on start and then control panel. Go to folder options and click on that. Then click on view. Scroll down to Hidden files and folders and select (show hidden files and folders) and hit apply. Then go to the top of this page and run a boot in safe mode and virus scan and save your self the problem of a hard drive format.
This has always worked for me but do remember to go back into your folder options and hide your files and folders again after you have completed your virus scan. Up until this day I still have not found a virus that this method has not removed but rest assured that if I do I will find another way to remove it.

Always keep your anti virus upto date.
Always run a spyware scan at least once a day.
Always run a virus at least once a week.
Always run a programme that will protect your file (example (spybot) it is what I use).
Always clear your internet cookies every two days or even one day if you have been browsing a lot.