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This is a hoax. For more information see
http://urbanlegends.about.com/culture/urbanlegends/library/blcomp.htm
or http://www.snopes.com/inboxer/nothing/billgate.htm#ibm
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Hey, I just wanted to let you guys know about this great new
PC I just got from IBM!

Hewlett-Packard and Gateway have just merged to form the
biggest computer supplier in the world! Bigger than Dell,
bigger than IBM, bigger than them all! In response to this
amazing merger, IBM has set aside 250,000 free computers to
reward and keep it's most loyal and trusted customers! I've
already got mine, read on to see how you can get yours!!!

This email has a special encoding which will let IBM know
every time you send it to one of your friends or relatives. The
first 250,000 people who send this to at least 15 of their
friends will receive a brand new IBM computer! After you
send this to your friends, and qualify, IBM will contact you
via email, and get your shipping address. Send them your
address, and in a couple of days, a brand new computer,
complete with printer, and 19" monitor is sitting on your
doorstep! You must hurry, because this offer ends July 31 of
this year!

Here's the catch, though. Each of your friends must send this
to at least 5 people or you won't be eligible, so choose your
friends wisely! Remember, a true friend will send this along
for you! That's all it takes, no
Strings attached! No purchase necessary!!! You don't even
have to have previously purchased a computer from IBM!
They want to earn or keep your future business, and they're
willing to pay for it!!! Take Care, and let's get some new
computers!!!