I love how they bring god/religion into it.
"With God all things are possible As soon as I receive your reply I shall give you the contact of the BANK in Europe I will also issue you a letter of authority that will prove you as the original- beneficiary of this Fund. I want you and the church to always pray for me because the lord is my shepherd. My happiness is that I lived a life of a worthy Christian. Whoever that wants to serve the Lord must serve him in spirit and truth. Please always be prayerful all through your life."
Here is some decent info about the infamous Nigerian 419 scam.
http://en.wikipedia.org/wiki/Advance_fee_fraud
This stuff has been going on for years.