What type of files can't carry a computer virus

[QUOTE=ftg]
2. Even if you have MS-Windows set to show file extensions, not all are properly handled. The most awful one is the “.url” extension. If you have a file that looks safe but has the “.url” extension hidden, then IE opens and takes you to the linked web site. Which can then infect your computer with everything imaginable.
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Wow. I didn’t entirely believe you at first, but I tested it out and, sure enough, the .url extension doesn’t show. What were they thinking? What’s the benefit of not showing the full file name especially after you explicitly say “show me the frikkin’ extensions”?