Hardly convincing.
But crafty none The less, My particular letter came froma nigerian barrister named Umadu Williams. here my copy.

Contact: Barr U. Mmadu & Associate chambers
>   Home address: 53 china ave,
>   Enugu state Nigeria.
>   Office address: 76/77 udi ST.
>   Private 234 80 45278954
>
>
>
>
>
>   My Dear
>
>   I write to notify you of my desire to establish
>   This urgent
>   Business that required trust and confidence.
>   I very sorry borthering you with my problem.
>
>   This is because of the urgency of this particular
> business.
>   Anyway I am Barrister U.Mmadu, a solicitor
>   At law and the
>   Personal attorney to late Mr.J.C.Ford, who was a
>   Foreign national who used to work with Shell Development
> Oil and Gas
>   Company in Nigeria as
>   Their financial controller, here in shall be
>   Referred
>   To as my client.
>
>
>   On the 21st day of April 2001, my
>   Client, his wife and their two children were
>   Involved
>   in a car accident along Sagbama express road,
>   Port-Harcourt, Nigeria.
>   Unfortunately all occupants of
>   that vehicle lost there lives. (MAY THEIR SOULS
>   REST IN PEACE)
>
>
>   Since then I have made several enquiries to
>   locate any of my client's extended relatives, and after
> these several
>   Attempts all
>   was proved unsuccessful. I decided to trace your email
>   address over the Internet for you and I to make a deal.
>   Ambitiously, I have contacted you to present you to
>   the Bank
>   as the bonafide and the rightful beneficiary of
>   this money left in the Bank by my client.
>
>
>   Particularly, the BANK where Mr.
>   J.C. Ford had an account valued at $17.5 million
>   Dollars has issued me a notice to provide the
>   Bonafide
>   Next of kin or have the account confiscated within
>   the
> Next 21 bank working days.
>
>
>
>   Since I have been unsuccessful in locating the
>   Relatives for over 3
>   Years now, I seek your consent to present you as
>   the
>   Bonafide next of kin to the deceased so that the
>   Proceeds of this account valued at 17.5Million
>   Dollars
>   will be paid to you and then you and I will
>   Share the
>   Money at the modality of 60% to me as the
>   originator
>   of the business and 35% to you as the beneficiary.
>   Then the remaining 5% will be use to settle all the
>   expenses both of us might incure.
>
>
>   It is 100% risk free because I as a legal practictionner
>   will protect our interest to make sure that we make a very
>   smooth transaction in order to have a successful
> conclussion.
>   All I required from you is your honest cooperation
>   to work according to
>   my directions and instruction.
>
>
>
>   If you are ok by this offer, and sure that you will
>   not betray my trust on you please let me know.
>   My promise to you is that you will not regret any
>   financial assistance you will
>   render to me during the official processes of this
> transaction.
>
>
>
>   As you are responding to my proposal,pls include the
>   following requirements which will be used to facilitate
> the
>   legal and official processes of approving your name as the
> next of
> kin
>   to late Mr.J.C.Ford.
>
>
>
>   1) Your full name and address.
>   2) Your private phone and fax numbers
>   3) Your full age and occupation.
>
>
>
>
>   Waiting for your earliest responds.
>   Regards,
> Barrister Mmadu Williams