Wow, not only is it an obvious "Nigerian scam," but the person in th e-mail is attempting to elicit sympathy from the target, while at the same time trying to get them in on a deal that they fully admit is both shady and illegal.

Not bad. I still think Phil Plait's recent Spam takes the cake though:

http://www.badastronomy.com/bablog/2008/02/21/killer-spam/

I also got same letter may be they swapped name and address of the sender. see below
----------------------------------------------------------------------------------
Business cooperation
Wednesday, July 1, 2009 11:16 AM
From:
"Maryanne Harrison"
Add sender to Contacts
To:
maryanneharrison69@yahoo.co.uk
Hello,

Firstly, I would like to introduce myself to you, well I
am Maryanne Harrison, I am attach to Mead Grove Export
Ltd in London. I am looking for a dependable individual
that I can trust,someone who willing and honest enough to
carry out this transaction with diligent to the best of
his/her ability. Basically, I normally travel to Malaysia
to purchase a Product Called RHINOMUNE®Injectable. The
RHINOMUNE®Injectable is for vaccination of healthy
horses 3 months of age or older as an aid in preventing
respiratory disease caused by equine herpesvirus type
1 (EHV-1). RHINOMUNE is prepared by growing an attenuated
strain of EHV-1 on an equine cell line.
The RHINOMUNE®Injectable contain 10 bottles in a carton.
Each bottle contains 10ml.

Indication for the RHINOMUNE®Injectable product is
recomended to be used for horse only. These product is
rare and in high demand here in Britain,though not long
it came to existence,it was introduce to our company by
a Chinese friend, Mrs. Christina Tan a veterinary in
Holland, who gave me a sample for test on my last visit
to Holland.
In a moment, I have searched to a conclusive point that
this said product are specifically found in the South/East
Coast of Asia in which we can purchase inlarge amount for
supply at an affordable price in Taiwan and Malaysia by a
reputable dealer. The Mead Grove Export Ltd have mandated
to come over to Asia to purchase the product mentioned
above but the issue right now is that I need the
correspondence of a reliable partner, who will stand as
the distributor.The actual selling price from the dealers
in Malaysia is USD $2,500 and rate in Malaysian riggit is
MYR9000, while it is sold here in Britain at the rate of
USD5700 to Veterinary Companies.
Meanwhile I does not want our marketing manager to go
directly to the dealer because the company has allocated
USD5000 per pack to purchase the product.My appeal to you
is for your assistance,to get the product from the dealers
then re-sell to our company at the stipulated price as
stated above,thereafter the profit will be shared base on
60/40% percentage.
Iam unable to travel for now after a bad vehicle accident,
I have no intentions on losing out in profit as i need it
to pay up my hospital bills. It has seriously drained me.
With that i was hoping that a reliable person can assist
me in supplying my marketing manager. The quantity demand
from my company is 50 to 100 cartons monthly. All I need
from you is to be kind, honest, and trustworthy.

Your reply is of great important, all information needed
is intact,and all that matters now is your respond if you
are interested. Kindly get back to me with your full
contact ie company name if any, phone no., fax no.I hope
to hear from you soon.

Regards,
Maryanne Harrison
Mead Grove Export Ltd
http://www.meadgrove.com
25 Curzon Street, London
W1J7TG, United Kingdom.
----------------------------------------------------------------------------------

Very Clever - eh !!!!