A 2nd PoC has been released by Milw0rm.com for MS06-040. This overflow is regarding MS Windows NetpIsRemote() Overflow Exploit. The PoC has been tested with Windows XP SP1 and Windows 2000 SP4.
These codes were released for educational purposes, which makes it accessible to both researchers and malware authors alike.
With these information malware authors can now include the exploit in their code, but it also makes us, the malware researchers better prepared for the incoming threat.