Haven't had one of these for ages:

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ATTN: THE PRESIDENT/CEO

Sir,

URGENT AND STRICTLY CONFIDENTIAL

Reaching you is courtesy of my favourite international business directory,
which vividly tells your position and capability to execute this business
presently with me in my office.

We have Sixty Million, Five Hundred Thousand United States Dollars only
(US$60, 500,000.00) which we got from over inflated contracts awarded to
foreign contractors in the Federal Airport Authority of Nigeria (FAAN).

We are seeking your permission to transfer this money into your bank
account. This money will be shared between you and we (Colleagues) over
here in Nigeria.

We have agreed to share the funds as follows;

I.  30% of the total sum for you (Account Owner)
II. 65% of the total sum for us (The officials      involved) III. 5% of
the total sum for settling all financial  expenses being incurred by you
and us in the course of this  transaction.

We will visit you immediately we conclude this transaction to collect and
invest our share of the total sum into anyviable business you may advise
in
your country.

Please let me know if you are interested in this business by replying
urgently.

Full details of this business shall be sent to you upon receipt of your
reply. For the purpose of communication in this matter, please give us
your telephone and fax numbers including your private home telephone
number.

We await your urgent reply and be rest assured that this transaction is
100% risk free, there is no risk involved on both sides.

Yours faithfully,

Alex Imoko

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They're not even trying.  I'm disappointed...