Here is a hilarious description of how one scambaiter gets over on this kind of scammer (some scambaiter pranks aren't but this one is family friendly):
And here is a good Salon.com article on I crave your distinguished indulgence (and all your cash) by Douglas Cruickshank
From: "HON. JOHN ENOH EWAN"
Date: Sat, 11 Jul 2009 10:00:29 -0500
Subject: can i confide in you
I am John Enoh Ewan the Chairman House of Committee on Finance, National Assembly Chambers of Federal Republic of Nigeria I write to honorably request your assistance in helping to receive amount of money into your account for safe keeping and for future investment in your country.
By virtue of my position as the chief supervisor of foreign contracts, the sum of US$25,000,000.00 (Twenty Five Million United States Dollars) is available in escrow account that I intend to transfer overseas through your assistance as a foreign partner.
This money is as a result of Over provision in the Federal government budget for unpaid contract amount to foreign contractors who executed contract in the Niger - Delta in Petroleum industry.
As soon as the contract amount is paid to you, I will share with you 40% and 60% for me, my share you will help me to invest in any profitable and lucrative business in your country or any other country that you will so
You can reach me by return mail, including
(1) Your full names and Age
(2) Your contact address and country of Origin
(3) Your company's name (if any) Your Position /Occupation
(4) Your confidential telephone (cell) and fax number
The above information will enable me brief you more details of the transaction and also start the application process/documentation that will lead to the release of the funds to you through bank to bank transfer. While waiting for your quick response I remain your potential investment
Honorable John Enoh