[link|http://www.info.gov.hk/police/hkp-home/english/main_in.html|NIGERIAN LETTERS- How does the scam work]
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People all around the world have received letters from Nigeria, ostensibly from a "Senior Government Official" or "Officer" of a Nigerian State business who claims to have stolen millions of dollars from a foreign aid payment or UN grants. The letter writer states that he cannot put the money into his own Nigerian bank account but instead needs a foreign bank account through which to launder the money.

The culprits promise that if you allow the millions to be deposited into your bank account you may keep anywhere from 10% to 30% of the deposit. All that is needed is the provision of your bank account number. Needless to say once the account number is provided, your account is drained. Can you believe that some of these letters have actually been addressed to Police Headquarters
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There are lots of links there as well

Cheers Doug