What will the spammers come up with next?

Today I received the most bizarre e-mail ever.
Am I tempted to reply by the offer of millions of dollars? Well... yes.

Here's the text:
FROM THE DESK OF:MR. UCHE IKODIE
E-mail: ucheikodie79@yahoo.com.sg

ATTN:  My Surname, My Forename

STRICTLY CONFIDENTIAL

RE: TRANSFER OF SIXTY FIVE MILLION, FOUR HUNDRED
THOUSAND UNITED STATES DOLLARS (US$65.4M) INTO AN
OFFSHORE BANK ACCOUNT.

I am extending this proposal to you in my capacity as
an accountant and a  member of the Audit panel
scrutinizing all records covering executed
contracts awarded by the previous Military
Administration. My colleagues and I have uncovered a
floating amount of US$65.4m without a clear
beneficiary

Owning to a deliberate act of over involving and
inflating of values by the officials of the past
government.

This money has already been approved for payment by
the Nigeria National Petroleum Corporation (NNPC) and
is secured contract number FGN/NNPC/0229976/CB/97.

As top civil servants, we are not authorized to
operate foreign Bank account; this is why we want you
to provide us with a bank account where this fund can
be lodged for safekeeping and investment purposes.

Upon receipt of your favorable reply and your
nominated bank particulars,you shall automatically be
considered as our foreign partner and you will
be furnished with details and modality of the
transaction.

We have resolved to let you have 25% for your
contribution, 70% will come to us while the balance 5%
will be set aside for all expenses that might be
incurred during the transaction.

Please contact me urgently by Email as shown above
only as soon as you received this letter.

Best regards

MR. UCHE IKODIE

So, what did I do? Well... naturally I did a Google search for Nigeria National Petroleum Corporation and e-mailed their Public Relations department asking for any explanation. Oh, and the host which sent the e-mail was in the United States...
I'm puzzled: What could a spammer possibly acheive for himself by sending such a message?

Update: Thanks to everyone who /msg'ed to tell me that this is one of the well known Nigerian Mail Scams.