By far, this scamming offers is the best in my collection with a returns in shares of 40% of the US$33 million dollars... (wow! peed in my pants!). Not to worry, the scammer has prepared all the fake legal documents awaiting for you to be scammed.

The more interesting part is that the fake "rich man" who died only owned US$7.2 million in his account, which does not equate to the cash value involved in the subsequent paragraph (US$33 million). Not sure if I missed out any details, but I think the scammer needs to practice or attend some training in writing stories. He also needs to attend a Maths class, because "$7.2 U.S dollars" is not "Seven
million Two Hundred Thousand dollars".

Attached below is the full mail header and email from the scammer:

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Date: Thu, 31 Aug 2006 05:27:16 -0700 (PDT)
From: Barrister Oscar Ugo <oscarugo212@yahoo.com>
Subject: LEETER
To: oscarugo212@yahoo.com

-------- Email -------

From: Barrister Oscar Ugo [mailto:oscarugo212@yahoo.com]
Sent: Thursday, August 31, 2006 8:27 PM
To: oscarugo212@yahoo.com
Subject: LEETER

Oscar Ugo & Associates
22 Norma Williams Victoria Island
Lagos- Nigeria.
Tele/Fax:234-8037-277-268
Email:oscarugo212@yahoo.com or oscarugo212@hotmail.com
 
Dear Peng
 
I am Barrister Oscar Ugo. I am the Personal Attorney to Mr. Adams Winkler,  who worked with Multinational company in Nigeria On the 21st of April  1999,  my client, his wife And their three children were involved in a car  accident  along Sagamu /Accra Express Road.
   
Unfortunately they All lost their lives in the event of the  accident,  Since then I have made several enquiries to your Embassy to locate any  of my  clients extended relatives, this has also proved unsuccessful.
 
After  these  several unsuccessful attempts, I decided to trace his relatives over  the  Internet to locate any member of his family but to no avail, hence I  contacted you.
   
I contacted you to assist in repatriating get confiscated or  declared  unserviceable by the bank where this huge deposits were lodged.  Particularly, the Bank where the deceased had an account valued at  about  $7.2 U.S dollars (Seven
million Two Hundred Thousand dollars).  Consequently,
 
The bank issued me a notice to provide the next of kin or have the  account  confiscated within the next ten official working days. Since I have  been  unsuccessful in locating the relatives for over 2 years now.
 
 I seek your consent to present you as the next of kin of the  deceased  since you are from the same country so that the proceeds of this  account  valued at $33 Million U.S dollars can be paid to you and then you and  me can  share the money. 55% to me an d 40% to you, while 5% should be for  expenses  or tax as your government may require. I have all necessary legal  documents  that can be used to back
up any claim we may make.
   
All I require is your honest co-operation to enable us see this  deal  through, I guarantee that this will be executed under a legitimate  arrangement that will protect you from any breach of the law. Please  get in  touch with me by my email to enable us discuss further More, I will  appreciate if you indicate your telephone and fax numbers for easy  communication in this mutual transaction.
 
You can reach me on my
Email:oscarugo212@yahoo.com
 
Yours Faithfully
Barrister, Oscar Ugo. (LLB)