Just look at the e-mail addresses

This is a typical inheritance mail. Apart from that, it is interesting to note where they have set up their e-mail addresses.

They obviously spend a lot of time looking for suitable freemail companies the world over. That's why the addresses don't often match up with the story they send.

In this case a brazilian e-mail address as sender for a nigerian lawyer, doesn't add up. The return address at corporateattorneys.com does fit this time.

Original Message
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Subject: HI DEAR (22-Jul-2005 6:07)
From: barristermikeoputa@alunos.unipar.br
To: barristermikeoputa@alunos.unipar.br

BARRISTER Michael Oputa
PLOT 25 Works Layout,
VICTORIA ISLAND
LAGOS NIGERIA

PERSONAL AND CONFIDENTIAL
Dear Friend,

I am Barrister Michael Oputa, an advocate and Solicitor. I am the
Personal Attorney to Mr. Fredrick Athar ,a foreigner who used to work with
European Development Company in Nigeria.On The 21st of April 2001,my
client,his wife and their three children were involved in a car accident
along Sagbama Express Road.All occupants of the vehicleun fortunately
lost their lives.Since then I have made several enquiries to his embassy
to see if i can locate any of my clients extended relatives, this has
all the while proved unsuccessful. After these several unsuccessful
attempts,I decided to trace his relatives (i.e surname) over the
Internet, to locate any memberof his family but of no avail,hence I contacted you.
I have contacted you to assist in repatriating the money left behind by
my client before it is confiscated or declared unserviceable by the
bank where this huge deposit were lodged.Particularly, the Bank where
the deceased had an account valued at about 22.3 million dollars has
issued me a notice to provide the next of kin to the deceased 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 still a foreigner, so that the proceeds of this account
valued at $22.3 million USD can be paid to you and then you and me can
share the money,60% to me and 35% 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 cooperation 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:barristermikeoputa@corporateattorneys.com
Best regards,
Barrister Michael Oputa