Yes I did. I have deconstructed it below* for the sake of humour. My comments in red.
UNITED NATIONS OFFICE OF INTERNATIONAL OVERSIGHT SERVICES (An actual part of the UN)
Internal Audit,Monitoring,Consulting And Investigations Division (I think that's what the OIOS does isn't it?)
From: Mrs.Inga-Britt Ahlenius (I somehow doubt this is from her, but nice try, she is a real person)
To:Fund Beneficiary,
This is to inform you that I came to Nigeria yesterday from London (slightly strange for a Swedish woman working in New York),after series of complains (that would be complaints) from the FBI and other Security agencies from Asia, Europe, Oceania, Antarctica (WTF?!? Security agency from Antarctica? Penguin Bureau of Investigation?) ,South America and the United States of America respectively (respective of what?), against the Federal Government of Nigeria and the British Government for the rate of scam activities going on in these two nations. (Sender of this email, you wouldn't be involved would you?)
I have met with Acting President Goodluck Jonathan of Nigeria (ooo, you are up to date, he's standing in for the ill Umara Yar'Adua) who claimed that he has been trying his best to make sure you receive your fund in your account. (Has he tried phoning HSBC? They can be very helpful).
Right now,as directed by our secretary general Mr.Ban Ki-Moon,We (finger space, lower case 'w') are working in collaboration with the Nigerian Economic and Financial Crime(s) Commission (EFCC) (a corrupt organisation) and have decided to waive away all your clearance fees/Charges and authorise the Government of Nigeria to effect the payment of your compensation of an amount of $10M approved by both the British government and the UN into your account without any delay.(whoa, whoa, whoa. Hold on. You mean if someone in Nigeria wants to pay me 10 million dollars (US, Canadian?) the government there has to authorise it and also ask my government, who surely have better things to do, and the UN? What have the UN got to do with it? They aren't some giant world government you know!) The only fee you will pay to confirm your fund in your account,is your Notarization fee to the UN which is $2700 only. (I know bank charges can be unreasonable, but really?)
Sincerely,you are a lucky person (I am?) because I have just discovered that some top Nigerian and British Government Officials are interested in your fund (that actually wouldn't surprise me) and they are working in collaboration with One Mr.Richard Graves (now you resort to making names up) from USA to fraustrate (sounds painful) you and thereafter divert your fund into their personal account. (Who is this man? Best I can find is an english writer who died in 1805).
I have a very limited time to stay in Nigeria here so I would like you to urgently respond to this message so that I can advise you on how best to confirm your fund in your account within the next 72 hours. (Can't I email you once you are back at the UN?)
For oral discussion (you want to talk about the state of my teeth?),call me on this number which I just acquired in Nigeria today:+234-7036-18-74-18. (Can the Nigerian telephone guys come work over here? Takes BT 3 weeks to do that).
Sincerely yours,
Mrs.Inga-Britt Ahlenius. (you mean Mr Ima-Big Scammer don't you? My address is on the electoral role. You claim you are in contact with my government, so get the details from them and send me a cheque!).
*With thanks to Wikipedia for random facts.