I tried the following on a Windows XP machine and saw a corrupted ICMP

At Windows command promt:
(1)delete all the entries in arp table.
arp -d *
(2) ping any host in the same subnet with data length greater than the
ping can put in a ether net frame (1514), such as
ping -l 1473(...or more)

The first ping will timeout. The following ICMP echo/reply's work
fine. The problem does not exist with fewer data attached.

I captured the ICMPs and noticed that the first ICMP echo is messed

(I was told the same problem was mentioned on a Japanese website.)