nigerian mail scam

Hi all, does anybody knows where we can refer these empty heads who try every effort in hell to fool the world about this shitless ideas???ASIO or Federal police or howcan I refer to someone like FBI?
Here it is;

BARRISTER AGU GAB AGU (ESQ)
AGU GABRIEL AGU AND ASSOCIATES
ATTORNEYS AND COUNSELLORS AT LAW
AND MEDIATORS
TEL_080 37082500

REPLY TO: [email protected]

I know this Letter will come to you as a
suprise,though i do not intend to embarras you.Let me
start by Formally introducing My self to you.I am
Barrister Agu Gabriel Agu,a Legal Practitioner and
Head of chambers,of an International accredited Law
Firm with offices inlocated in lagos Nigeria
and johannesburg South Africa,

I am the Attorney representing Engr.Lathan who lost
his life in recent Tsunami disaster while on vacation
with his family in Thailand at the famous tourist
resort Island of Phuket.Based on an extensive inquiry
through Nigeria Embassy in Thailand it was revealed
that non of his family member survived the devastating
Tsunami disaster.My deceased client lived most of his
life time in Nigeria and took here as a home,and from
what he intimated me he was raised up in an orphanage
in his country having been abandoned by his mother.

As a consultant to Oil Prospecting Companies in
Nigeria he made fortune for him self and i was
priveldged to be his personal Attorney Spanning for a
period of five years.Now to the brass tack,the
deceased took a life Insurance Policy which entitles
any Surviving member of his family to a whooping sum
of US$8.Million Dollars in the event of his death.


Unfortunately his wife and children who statutorily
are his next of kin are no more and under the existing
law here the Surviving relatives of my deceased
client becomes the benefactors. It is as a result of
this development that compelled me to go into an
extensive search in the internet for possible trace of
his family Linage but to no avail.

However,since you are a Foreigner and only a foreigner
can be next of kin to my deceased client, I want to
solicit for your cooperation to present you as a
relative to My deceased client by virtue of family
linage.As attorney to the decesaed the onus of proof
to establish your relationship with my client,rest on
me and to achieve this objective,there are judicial
process involved which i will brief you on subsequent
correspondence if you indicate interest.

I am not pursuing this claim for the monetary gain,it
is a duty i owe to my late client as i intend to use
part of the fund to establish a Foundation in his
name,notwithstanding you will be adquately rewarded
for your assistance in this endeavour,as you will
receive 30% of the total amount involved. Expecting to
hear from you as soon as possible.

Agu Gab Agu esq.
Priciple partner
[email protected]