Below is a copy of an email that I got. Its unfortunate that people still fall for these scams but it does happen and a lot. Basically what they are doing is telling you that they have millions of dollars in some account overseas. They are going to give you millions of dollars in return for having you transfer this money into an account in the US. But they won't give you anything until you give them some upfront money for "fees" etc. This is where the scam takes place. I have seen shows where people completely empty out their bank account trying to what they think was just helping someone. You can read below the actual email I got the other day.

I am Ms. Elaine Kilpatrick, the Auditor General, Eurotech Securities & Financial System. In the course of my auditing, I discovered a floating fund in an account which was opened in 1996 belonging to a dead foreigner Late Mr A.C.Johnson, a national of your country. I decided to track his last name over the internet to locate any member of his family hence I got in contact with you.I want to transfer the sum of $18.5M from Eurotech Securities & Financial System, in his account overseas. I am therefore writing to ask you that you quietly partner with me and providing an account or set up a new one that will serve the purpose of receiving this fund. Even an empty account can also serve as long as you prove to be honest to me till the end of the deal. I hope you will never let me down. After going through the deceased records and files, I discovered that:

(1) No one has operated this account since 2002;
(2) He died without a heir; hence the money has been floating.
(3) No other person knows about this account and there was no known
beneficiary. And if I do not remit this money urgently, it would be
forfeited for nothing.

This money can only be approved to you legally as you have the same LAST NAME. Hence I am
contacting you. I will require your urgent reply so that I give you the next step, this transaction is
100% safe. Please send me your Private/Direct Phone and Fax numbers so I reach you. I am ready to
give you the sum of $7,500,000 ($7.5M) for your assistance and partnership with me.

I look forward to your prompt.

Best Regards,
Ms. Elaine Kilpatrick