This seems legit.

From: MR ROBERT MUELLER (info@cybercrime.gov)

Federal Bureau of Investigation (FBI)Anti-Terrorist And Monitory Crime Division.Federal Bureau Of Investigation.J.Edgar.Hoover Building Washington DcCustomers Service Hours/Monday To SaturdayOffice Hours Monday To Saturday:
Attention Beneficiary, Records show that you are among one of the individuals and organizations who are yet to receive their overdue payment from overseas which includes those of Lottery/Gambling, Contract and Inheritance. Through our Fraud Monitory Unit we have also noticed that over the past you have been transacting with some impostors and fraudsters who have been impersonating the likes of Prof. Soludo of the Central Bank Of Nigeria, Mr. Patrick Aziza, Frank, Anderson, none officials of Oceanic Bank, Zenith Banks, Kelvin Young of HSBC, Ben of FedEx, Ibrahim Sule, Dr. Usman Shamsuddeen and some impostors claiming to be The Federal Bureau of Investigation.
The Cyber Crime Division of the FBI gathered information from the Internet Crime Complaint Center (ICCC) formerly known as the Internet Fraud Complaint Center (IFCC) of how some people have lost outrageous sums of money to these impostors.
As a result of this we hereby advise you to stop communication with any one not referred to you by us. We have negotiated with the Federal Ministry of Finance that your payment totaling $6,100,000.00 be released to you via a custom pin based ATM card with a maximum withdrawal limit of $5,000 a day which is powered by Visa Card and can be used anywhere in the world were you see a Visa Card Logo on the Automatic Teller Machine (ATM). We have advised that this should be the only way at which you are to receive your payment because it is more guaranteed, since over $5 billion was lost on fake check year two (2) 2008.
We guarantee 100% receipt of your payment, because we have perfected everything in regards to the release of your $6.1 million United States Dollars to be 100% risk free and free from any hitches as it is our duty to protect you. (This is as a result of the mandate from US Government to make sure all debts owed to people which includes Inheritance, Contract, Gambling/Lottery etc are been cleared for the betterment of the current economic status of the nation and its citizens as he bas always believed (Our Time for Change has come because Change can happen)

Below are few list of tracking numbers you can track from UPS website to confirm people like you who have received their payment successfully. Name: Racheal Frank: UPS Tracking Number...1z89249r2210011070 (www.ups.com) Name: Zaidi Mohammed: UPS Tracking Number...1z89249r2210011025 (www.ups.com) Name: Stephen Medaris: UPS Tracking Number...1z89249r2210011089 (www.ups.com) Name: Seddek Farhard: UPS Tracking Number...1z89249r2210011098 (www.ups.com) To redeem your fund you are hereby advised to contact the ATM Card Center via email for their requirement to proceed and procure your Approval of Payment Warrant and Endorsement of your ATM Release Order on your behalf which will cost you $265 only nothing more and no hidden fees as everything else has been taken cared of by the Federal Government including taxes, custom paper and clearance duty so all you will ever need to pay is $265 only.
Contact InformationName: Mr Kelvin WilliamsMobile Phone: +234-704-307-7504Cell Phone: +234-802-685-6976Email: kelvinwllm92@yahoo.cn Do contact Mr Kelvin Williams of the ATM Card Center via his contact details above and furnish him with your details as listed below, calling him on his hotline will be faster than to email him: Your full Name:Your full Address (where you will like your ATM CARD to be sent to):Home/Cell Phone:Occupation:Age:A Scan Copy Of Your Identity Card For Identification On contacting him with your details your files would be updated and he will be sending you the payment information in which you will use in making payment of $265 via Western Union Money Transfer for the procurement of your Approval of Payment Warrant and Endorsement of your ATM Release Order. After which the delivery of your ATM card will be effected to your designated home address without any further delay, extra fee or any authority raising eyebrow. Upon receipt of payment the delivery officer will ensure that your package is sent within 24 working hours. Because we are so sure of everything we are giving you a 100% money back guarantee if you do not receive your ATM CARD Shippment Confirmation within the next 24hrs after you have made the payment for shipping. Once again we are so sure of you receiving your payment at no any other cost as we have taking it upon our duty to monitor everything in other to cub cyber crime that is perpetrated by those impostors. Thanks and hope to read from you soon. ROBERT S. MUELLER, DIRECTORFEDERAL BUREAU OF INVESTIGATIONUNITED STATES DEPARTMENT OF JUSTICEWASHINGTON, D.C. 20535