I put this one here because the first sentence is really funny...

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Date:				Wed, 31 May 2006 16:29:59 +0100 (GMT+01:00)
From:				"idris umar" <idrisumar4@virgilio.it>
Reply-to:			idrisumar1@eresmas.com
Subject:			KINDLY RESPOND IN EARNEST !!.
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Dear,
By way of introduction I am Mr. working in the credit and 
accounts department Union Bank of Nigeria Plc, Lagos, Nigeria. I write 
you in respect of a foreign customer with Domicilary A/C number 
6402356789 His name is Engineer Joseph Schultzman. He was among those 
who died in a plane crash here in Nigeria during the regime of late 
General Sani Abacha. 

Since the demise of this our customer, Engineer 
Joseph Schultzman, who was an oil marchant/contractor, I have kept a 
close watch of the deposit records and accounts and since then no body 
has come to claim the money in this a/c as next of kin to the late 
Engineer. He had only $38.5mllion in his a/c and the a/c is coded. 

It 
is only an insider that could produce the code or password of the 
deposit particulars. As it stands now, there is nobody in that position 
to produce the needed information other than my very self considering 
my position in the bank. Based on the reason that nobody has come 
forward to claim the deposit as next of kin, I hereby ask for your co 
operation in using your name as the next of kin to the deceased to send 
these funds out to a foreign offshore bank a/c for mutual sharing 
between myself and you. 

At this point I am the only one with the 
information because I have removed the deposit file from the safe. By 
this doing, what is required of you is to send an application laying 
claims of the deposit as next of kin to the late Engineer. I will need 
your full name and address, company or residential, so that i can 
computerize them to tally with next of kin column in the certificate of 
deposit. I want you to understand that the request for a foreigner as 
the next of kin is occasioned by the fact that the customer was a 
foreigner and for that reason alone a local cannot represent as next of 
kin. 

When you contact me then we shall discuss on how the money will 
be split between us. Trusting to hear from you.

I remain 
Respectfully. 

Yours,

Mr. Idris Umar.