I had to laugh this morning - I've had one of those scam emails from Nigeria today...
Apparently someone with my surname has died in Nigeria without any relatives leaving a balance of $32m in their bank account.
In order to save this money from falling into the greedy pockets of some politicians I have been invited to act as next of kin and claim the money, and as a result I would benefit to the tune of 20%, whilst the upright and legitimate bankers line their own greedy pockets with the rest 
I must say that the standard of scamming letter has improved - the text is now in an almost official looking pdf, and also the letter has been spell checked, but there are all the signs of just another phishing scam...no address, no contact details other than a gmail email address, no logo, and an implausible story to trap the gullible and greedy 
I also Googled the alleged name of the bank - obviously it doesn't exist - but all the search results were from anti-scam websites with examples of my letter (with different surnames for the dead relative), and some replies that had been sent back to Ade Daniel - the source of my letter. I particularly like the reply from Mr Rush who, as an Australian, has a particularly brutal turn of phrase in his signoff:
