Best one so far:

MR ROBERT MEMSAM
DIRECTOR,
WORLD WIDE ORGANISATION.

CONGRATULATIONS!!!

Compliment of the season how is everything with you, I am ROBERT MEMSAM, The director of world wide organisation TASK FORCE MONITORING UNIT [T .F .M .U]

After our board meeting held in Geneva we found out that some of our E-mail  Lucky Lottery Winners organised in 2004 have not collected their Prizes due  to stealing and touting activities and some despise elements calling  themselves our agents, using the opportunity to divert  the Lucky Winners'  money into their personal accounts.

We are sorry for the incovinience this might have caused you, but at the end of the meeting we agreed to punished these them for tarnishing our image. We actually stopped the action since then and put all the remaining  prizes in different tagged consignments and keep in a Security Company in  London for safe Keeping.

Congratulations, your name comes second you are to be paid a sum of US  $5,000,000 (Five Million United States Dollars) and I was mandated to  handle this matter  and ensure each winner gets their  prizes.

Now, Get back to me to enable me give you all the details required to clear  out your consignment and get delivered to you by an affliated and Insurred Courrier Services. You are to include these below information; contact Mr James Mike: uknationallottory@yahoo.com

(1) YOUR FULL NAME & YOUR AGE
(2) YOUR DIRECT PHONE NUMBER
(3) YOU FULL HOME ADDRESS FOR DELIVERY
Regards

R. Memsam


Ain't that nice? Finally I win the National Lottery, and I hadn't even entered! If I didn't know better I might say it was fake.... :-D

Reminds me of a tune by Brian Kramer, officially called Winning Notification (though I always call it the Spam Scam Blues):

We are happy to inform you / of your prize
Your email address was selected / out of thousands of random tries
Now you're the big winner / of our million-dollar lottery
and all we need from you is a small processing fee...