Another Nigerian Scam

Does anyone take e-mails like this from Nigeria seriously?

Scam e-mail Below:

DEAR.

I AM DR. HEATH OTEGAR, THE SPECIAL ADVISER TO THE PRESIDENT NIGERIA ON
FINANCIAL MATTERS.

I HAVE A BUSINESS OF $65.3MILLION DOLLARS FROM OUR FOREIGN CONTRACTORS WHO
HAVE EXECUTED CONTRACTS WITH OUR NIGERIA NATIONAL PETROLEUM COOPERATION
{NNPC} AND THEY ARE FULLY PAID WITH THEIR CONTRACTS PAYMENTS. THIS
$65.3MILLION DOLLARS WAS OVER-INVOICE WHICH I MADE DURING TIME OF
PAYMENTS TO OUR FOREIGN CONTRACTORS.

I WANT YOU TO BE MY PARTNER TO RECEIVE THIS $65.3MILLION IN YOUR ACCOUNT
AS FOREIGNER. I WILL GIVE MORE VITAL INFORMATION OVER THIS BUSINESS
SHORTLY AFTER HEARING FROM YOU. I WILL GIVE YOU 30% OF THE TOTAL AMOUNT
AFTER RECEIVING THE SAID AMOUNT IN YOUR ACCOUNT.

NOTE,THERE IS NO RISKY INVOLVED AT ALL IN THIS VERY TRANSACTION, I
SINCERELY PROMISED. ALL THE FIRST CLASS ARRANGEMENTS
TO MOVE THE SAID AMOUNT INTO A FORIEN ACCOUNT ARE EVER READY. THE NEXT
SHALL BE FORWARDED TO YOU SHORTLY AFTER

YOURS IN PRESIDENCY
DR. HEATH OTEGAR
FINANCIAL ADVISER TO THE PRESIDENT NIGERIA
E-MAIL: drheathotegar@zhot.net