This is a hoax that, like the SULFNBK.EXE and Jdbgmgr.exe warning hoax, tries to persuade you to delete a legitimate Windows file from your computer. The file that the Jdbgmgr.exe hoax refers to, is a Java Debugger Manager.
It is a Microsoft file (with a teddy bear icon) that is installed with Windows. The SULFNBK hoax gets you to delete a program used by Windows for long file names. Most Virus Warnings are FALSE and will waste your time by making you forward it to everyone in your address book.
Check all virus warnings on : Symantec
before forwarding it to someone else.