Max posted something about this when you were taking a vacation from lbo-talk.
I'm sure we've all gotten this, many, many times. In the last month I've gotten the same from the widow of Laurent Kabila of the DRC and a son of Sani Abacha.
Here are some webpgs. on the Nigerian Bank Scam, http://www.google.com/search?q=Nigerian+Bank+Scam Michael Pugliese