This is probably racist or something, but I used to send a form letter back to these guys whenever I got a nigerian scam email.
Dear Mr/Mrs/Ms. Negro.
Please deposit $5000 into my paypal account so that I may go forward with this transaction. Once the money is received I assure you that I will help you in your endeavor.
Please deposit $5000 to the account of:
[email]schmange2@rogers.com[/email]
Thank you.
Schmange
I still haven't made any money out of it.