Many email fraud messages are variants of the Nigerian 411/419 scams.
In short, it's a bait and switch operation promising a large return
for a small processing or "finders" fee.  Some scams just take the
finders fee; others try to get the person to leave the US, be
kidnapped, and shaken down for significantly larger sums of money.

If you would like to report the fraud message, you may file a
complaint with the Internet Fraud Complaint Center:

	http://www.ifccfbi.gov/

Here's the FBI's list of common fraud schemes as well as their 
suggestions for how to avoid being caught by them:

	http://www.fbi.gov/majcases/fraud/fraudschemes.htm