Got this on my Company E-mail.... (I NEVER get spam there, until now) This is one is a GEM! (I cut the address headers)

DEAR FRIEND

URGENT AND CONFIDENTIAL BUSINESS PROPOSAL.

IT IS WITH TRUST AND CONFIDENCE THAT I MAKE THIS URGENT AND
IMPORTANT BUSINESS PROPOSAL TO YOU. I AM A SENIORACCOUNTANTWITH
THE NIGERIAN NATIONAL PETROLEUM CORPORATION (NNPC) HERE IN LAGOS.
I HAVE BEEN ASSIGNED BY MY COLLEAGUES TO SEEK FOR AFOREIGN PARTNER
IN THE TRANSFER OF THE SUM OF US$20 MILLION (TWENTY MILLION
DOLLARS) ONLY.
THIS MONEY AROSE FROM A DELIBERATE OVER-INVOICING OF A PARTICULAR
CONTRACT AWARDED BY MY CORPORATION IN 1998. WE HAVE BEEN SAFE-GUARDING
THIS MONEY SINCE THEN, AWAITING AN APPROPRIATE TIME WHEN THE
MONEY CAN BE TRANSFERRED INTO A SAFE FOREIGN ACCOUNT FOR SAFE
KEEPING PENDING OUR ARRIVAL FOR THE SHARING AND UTILIZATION
WITH THE OWNER OF THE ACCOUNT.

NOW, THE NEW CIVILIAN GOVERNMENT HAS ORDERED THAT ALL DEBT
OWED TO FOREIGN CONTRACTORS BY THE GOVERNMENT SHOULD BE PAID
IMMEDIATELY. ON THE STRENGTH OF THIS ORDER, WE WISH TO TAKE
ADVANTAGE OF IT TO PRESENT YOU OR YOUR COMPANY AS ONE OF THE
CONTRACTORS BEING OWED BY THE FEDERAL GOVERNMENT OF NIGERIA.MEANWHILE,
WE HAVE AGREED THAT THE MONEY WILL BE SHARED THUS, 60% WILL
BE FOR MY COLLEAGUES AND I, 30% WILL BE FOR YOUFOR PROVIDING
THE NECESSARY ASSISTANCE WHILE THE REMAINING 10% HAVE BEEN SET
ASIDE FOR INCIDENTAL EXPENSES THAT MIGHT BE INCURRED DURING
THE TRANSACTION.

NOTE, THAT THE NATURE OF YOUR COMPANYS BUSINESS IS IRRELEVANT
TO THIS TRANSACTION AS ALL ARRANGEMENTS HAVE BEEN CONCLUDED
FOR SUCCESSFUL AND HITCH FREE TRANSACTION. NOTE THAT THIS MONEY
IS STILL IN SUSPENSE ACCOUNT OF MY CORPORATION (NNPC) WITH CENTRAL
BANK OF NIGERIA. YOU ARE REQUIRED TO EMAIL THE FOLLOWING INFORMATION
TO US IMMEDIATELY.

1. YOUR PHONE AND FAX NUMBERS.
2. NAME AND ADDRESS OF YOUR BANK, PHONE AND FAX NUMBERS OF THE
BANK. 3. YOUR ACCOUNT NUMBER.

WE HAVE TAKEN MEASURES TO ENSURE THAT THERE ARE NO RISK INVOLVED
ON BOTH PARTIES. WE HAVE ESTIMATED THAT THIS TRANSACTION WILL
BE CONCLUDED WITHIN 14 WORKING DAYS ON RECEIPT OF YOUR ACCEPTANCE
LETTER TO THIS PROPOSAL BY FAX OR PHONE.

PLEASE REACH ME THROUGH MY PRIVATE EMAIL.kingsley_udogadi@ hotvoice.com

I AM EXPECTING YOUR URGENT AND FAVOURABLE RESPONSE.

SINCERELY,
DR.KINGSLEY UDOGADI.