This type of spam email is certainly not new but this one gave me a smile. Full content follows ---


OFFICE OF THE SENATE HOUSE
FEDERAL REPUBLIC OF NIGERIA
COMMITTEE ON FOREIGN PAYMENT
(RESOLUTION PANEL ON CONTRACT PAYMENT)
IKOYI-LAGOS NIGERIA

Our Ref: FGN /SNT/STB
Your Ref.

THIS IS TO OFFICIALLY INFORM YOU THAT WE HAVE VERIFIED YOUR INHERITANCE
FILE AND FOUND OUT THAT WHY YOU HAVE NOT RECEIVED YOUR PAYMENT IS BECAUSE
YOU HAVE NOT FULFILLED THE OBLIGATIONS GIVEN TO YOU IN RESPECT OF YOUR
CONTRACT/INHERITANCE PAYMENT.

SECONDLY WE HAVE BEEN INFORMED THAT YOU ARE STILL DEALING WITH THE NONE
OFFICIALS IN THE BANK YOUR ENTIRE ATTEMPT TO SECURE THE RELEASE OF THE
FUND TO YOU. WE WISH TO ADVISE YOU THAT SUCH AN ILLEGAL ACT LIKE THESE
HAVE TO STOP IF YOU WISH TO RECEIVE YOUR PAYMENT SINCE WE HAVE DECIDED TO
BRING A SOLUTION TO YOUR PROBLEM. RIGHT NOW WE HAVE ARRANGED YOUR PAYMENT
THROUGH OUR INTER-SWIFT CARD PAYMENT CENTER ASIA PACIFIC THAT IS THE
LATEST INSTRUCTION FROM MR.PRESIDENT,UMARU YAR'ADUA (GCFR) FEDERAL
REPUBLIC OF NIGERIA AND FBI.

THIS CARD CENTER WILL SEND YOU AN ATM CARD WHICH YOU WILL USE TO WITHDRAW
YOUR MONEY IN ANY ATM MACHINE IN ANY PART OF THE WORLD, BUT THE MAXIMUM IS
FIVE THOUSAND DOLLARS PER DAY, SO IF YOU LIKE TO RECEIVE YOUR FUND THIS
WAY PLEASE LET US KNOW BY CONTACTING THE INTERNATIONAL MONETARY FUNDS
DEPARTMENT CARD PAYMENT CENTER MR. MCFERRIN PHOENIX ON IS EMAIL ADDRESS:
mcferrinphoenix02@yahoo.com.hk

AND ALSO SEND THE FOLLOWING INFORMATION:

1. YOUR FULL NAME
2. PHONE AND FAX NUMBER
3. ADDRESS WERE YOU WANT THEM TO SEND THE ATM CARD
4. YOUR AGE AND CURRENT OCCUPATION

THE ATM CARD PAYMENT CENTER HAS BEEN MANDATED TO ISSUE OUT USD 1.8 MILLION
AS A PART PAYMENT FOR THIS FISCAL YEAR 2009. ALSO FOR YOUR INFORMATION,YOU
HAVE TO STOP ANY FURTHER COMMUNICATION WITH ANY OTHER PERSON(S) OR
OFFICE(S) TO AVOID ANY HITCHES IN RECEIVING YOUR PAYMENT.

FOR ORAL DISCUSSION, EMAIL ME BACK AS SOON AS YOU RECEIVE THIS IMPORTANT
MESSAGE OR FURTHER DIRECTION AND ALSO UPDATE ME ON ANY DEVELOPMENT FROM
THE ABOVE-MENTIONED OFFICE. NOTE THAT BECAUSE OF IMPOSTORS, WE HEREBY
ISSUED YOU OUR CODE OF CONDUCT, WHICH IS (ATM-822) SO YOU HAVE TO INDICATE
THIS CODE WHEN CONTACTING THE CARD CENTER BY USING IT AS YOUR SUBJECT.

KINDEST REGARDS,

MR. DAVID MARK.
SENATE PRESIDENT.

EMAIL ADDRESS: mcferrinphoenix02@yahoo.com.hk