Here is some info from the REAL Central Bank of Nigeria, about these scam emails.
From: firstname.lastname@example.org <email@example.com>
Subject: CENTRAL BANK OF NIGERIA
This letter will definitely be amazing to you because of its realistic value. Sorry for the inconveniences that as rendered to you in line with your Payment transaction with some African/Nigerian Officials some while ago.
I will like to introduce myself formally as Secretary to the New Executive Governor, Central Bank of Nigeria. My civic obligation is to detect fraud/fund, delay/interrupted funds and transfer funds to un-paid beneficiaries as mandated by The Federal Government of Nigeria after Scheduled meeting with affected countries amongst are the Asia,Europe and America as major affected area.
The US/World governing bodies hence will be implementing the American Recovery and Reinvestment Act of 2009. This will be handled by the Central Bank of Nigeria. For a proper check on the Recovery act, feel free to click this link for your perusal http://www.dhs.gov/xopnbiz/recovery.shtm
Over the years, we have paid the likes of (Mr. Donny Peterson, Mrs. Kami Turner, and Mr. George Ewing etc). Your Funds were returned to the Federal Government Treasury some while ago because you did not finalize your claim for it, through the right procedure. Few days ago, the release of the total sum of US$ 2.5 Million was approved but to my greatest surprise your representatives Mr. Richard Gozney and Mr.Gorge Williams came to our office claiming you sent them to collect this Funds on your behalf. I am not happy that you have to send representatives without calling me on phone or probably send an e-mail or call His Excellency, executive Governor of CBN for proper identification.
Anyway, since you sent your representatives to us, kindly give us the authority to transfer your Funds into their secret Account in the Middle East.
In receipt of this confidential Letter, you are required to contact directly the Governor, Central Bank of Nigeria Dr.Sanusi Lamodi via his private e-mail account firstname.lastname@example.org
Call me immediately to confirm the receipt of this e-mail via +234 8062457530. Make sure you contact His Excellency to precede the transfer to your representative account after the complete the process here.
International Remittance office
Central Bank of Nigeria.