It is a hoax. I am not posting from my own computer or I'd give you a URL to read about it. This virus joins several other on the Virus Urban Myth list. If it is important e-mail me privately and I'll send you the URL of a good virus FAQ URL.
Now, for those of you living in the US, the Nigerian scam is very, very real. We in Canada are mostly immune to it now, but in my profession I run across Americans who fall for it. If you aren't greedy, you won't, but it isn't as well known in the US as it is here where the Mounties have been in the media warning about it, as it if it wasn't as transparent enough a scam to begin with.