I love this one:
Do accept my sincere apologies if my mail does not meet your personal ethics although, I wish to use this medium to get in touch with you first because it's fastest means. I am an external auditor of a well known Bank here in the United Kingdom.
In one of our periodic auditing I discovered a dormant accounts with holding balance of 26,000,000 (Twenty Six Million British Pounds) which has not been operated for the past three years. From my investigations and confirmations,the owner of this account, a foreigner by name Mr.Gregory U.Wilson died in plane crash in July 19,2003 and since then nobody has done anything as regards the claiming of this money because he has no family members who are aware of the existence of neither the account nor the funds.
i have secretly discussed this matter with a top senior minister official of the federal ministry of finance here and we have agreed to find a reliable foreign partner to deal with us, although due to his position he did not want to take active part but as soon as you follow my instructions everything will be successful because we will be working hand in hand with him We thus propose to do business with you,standing in as the next of kin of these funds from the deceased and after due legal processes have been followed the fund will be released to your account without delay and we will use it for investment and to assist the less privileged in the society because if we leftthe fund with the government it will be fortified for nothing and will be used to suppress the poor masses in the society.
At the conclusion of the transfer you will take 35%,5% will be for any expenses both parties incurred in the process of this business and the remaining 60% will be for me. As soon as I hear from you and upon your strong assurance that you will not let me down once the fund goes into your account I will then start the processing of the transfer of the fund to your account without further delay.
Well, I wouldn't want the fund to be "fortified for nothing" and "used to suppress the poor masses in society". I'm really, really tempted.