Yes, the letter you reveived is definately a scam.
I've known of a few of these over the past years. My sister actually responded
to one & of course they try to get you to pay for the costs first. You can
read more about it on http://urbanlegends.about.com/library/blnigeria.htm#note
Similar letters over the past 10 years have take in
about $100 million annually from gullible folks!
