A poison message is a message that has exceeded the maximum number of delivery attempts to the application. This situation can arise when a queue-based application cannot process a message because of errors.
To meet reliability demands, a queued application receives messages under a transaction. Aborting the transaction in which a queued message was received leaves the message in the queue so that the message is retried under a new transaction. If the problem that caused the transaction to abort is not corrected, the receiving application can get stuck in a loop receiving and aborting the same message until the maximum number of delivery attempts has been exceeded and a poison message results.
A message can become a poison message for many reasons. The most common reasons are application specific. For example, if an application reads a message from a queue and performs some database processing, the application may fail to get a lock on the database, causing it to abort the transaction. Because the database transaction was aborted, the message remains in the queue, which causes the application to reread the message a second time and make another attempt to acquire a lock on the database. Messages can also become poison if they contain invalid information. For example, a purchase order may contain an invalid customer number. In these cases, the application may voluntarily abort the transaction and force the message to become a poison message.
On rare occasions, messages can fail to get dispatched to the application. The Windows Communication Foundation (WCF) layer may find a problem with the message, such as if the message has the wrong frame, invalid message credentials attached to it, or an invalid action header. In these cases, the application never receives the message; however, the message can still become a poison message and be processed manually.
Credit: http://msdn.microsoft.com/en-us/library/ms789028%28v=vs.110%29.aspx