I have just spammed 500 e-mails to various addresses in Nigeria...
"Dear Sir:
I have recently inherited $5,000,000 (five million dollars U.S) from a relative overseas. Unfortunately, the inheritance laws in the United States will tax me very heavily if I accept this money into the country.
To this end, I am willing to deposit into your account the aforementioned $5,000,000 and allow you to keep any and all interest earned, PLUS split the amount with you for your trouble, whereby you will keep $2,000,000 and deposit the remaining $3,000,000 into another account which you will set up on my behalf.
Please send me all of your bank information: name, address, account numbers (and access codes) to which you would like the money sent, and, as an act of good faith, please remit to me a cashier's check in the amount of $100,000 which will be returned to you upon the depositing of the $5,000,000.
Thank you, and I look very forward to our profitable business venture together.
Sincerely,
Boston John Doucette
Green River, USA"