Jon Udell points at an Ars Technica article called The Nigerian SCO Connection:

DEAR SIR/MADAM:

I AM MR. DARL MCBRIDE CURRENTLY SERVING AS THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE SCO GROUP, FORMERLY KNOWN AS CALDERA SYSTEMS INTERNATIONAL, IN LINDON, UTAH, UNITED STATES OF AMERICA. I KNOW THIS LETTER MIGHT SURPRISE YOUR BECAUSE WE HAVE HAD NO PREVIOUS COMMUNICATIONS OR BUSINESS DEALINGS BEFORE NOW.

MY ASSOCIATES HAVE RECENTLY MADE CLAIM TO COMPUTER SOFTWARES WORTH AN ESTIMATED $1 BILLION U.S. DOLLARS. I AM WRITING TO YOU IN CONFIDENCE BECAUSE WE URGENTLY REQUIRE YOUR ASSISTANCE TO OBTAIN THESE FUNDS.

…

…THEREFORE IT IS OUR RESPECTFUL SUGGESTION, THAT YOU MAY BE IMMEDIATELY A PARTY TO THIS ENTERPRISE, BEFORE OTHERS ACCEPT THESE LUCRATIVE TERMS, THAT YOU SEND US THE NUMBER OF A BANKING ACCOUNT WHERE WE CAN WITHDRAW FUNDS OF A SUITABLE AMOUNT TO GUARANTEE YOUR PARTICIPATION IN THIS ENTERPRISE. AS AN ALTERNATIVE YOU MAY SEND US THE NUMBER AND EXPIRATION DATE OF YOUR MAJOR CREDIT CARD, OR YOU MAY SEND TO US A SIGNED CHECK FROM YOUR BANKING ACCOUNT PAYABLE TO “SCO GROUP” AND WITH THE AMOUNT LEFT BLANK FOR US TO CONVENIENTLY SUPPLY.

They stopped short of using the Nigerian fractured syntax, unfortunately.

If you have no idea why this is funny, here are some news articles about SCO.

I think it’s about 10 years since my company received what we believe to be one of the first Nigerian scam letters to make its way into Brazil… by snail-mail, yet! Unfortunately I didn’t keep it. At the time their standard tale about hidden funds was quite plausible and I remember one of my partners seriously arguing for answering the letter.