One version of the scam involves telling recipients that they’ve inherited a large amount of money, but that, in order to retrieve it, they must obtain a special FBI-approved certificate. They have to send money in order to get the certificate, which never arrives after the money is sent.
	In another scam, unscrupulous con artists pose as soldiers from Iraq needing to transfer money to a U.S. bank account. They ask sympathetic victims to wire them money to cover endless transfer fees, promising a cut of the final amount. There is no final amount, and if a check is ever sent, it is counterfeit.
	Yet another variation uses online auction sites. Fraudsters bid on an item for sale and tell the seller the check is in the mail. The seller ships off whatever he is selling before receiving the payment and never gets paid. Or, the victim does get a check, but it bounces when it’s deposited.
	Still another trend involves classified ads asking for personal information. The fraudsters post fake job ads for which candidates are asked to fill out an application, complete with personal information that includes date of birth and their Social Security number. The fraudster then goes on to steal the victim’s identity or perpetrate other crimes against them.

“Red Flags” – These things indicate it is probably a scam and you should be careful:
 

	You need to respond immediately and confidentially.
	The writer claims to have strong ties to high ranking foreign officials.
	You receive many official-looking documents. (They're forgeries.)
	You are urged to travel to a foreign country.
	You’re given the impression you are the only one getting this special offer. (Actually millions of these emails are sent every day.)
	To accept, you must send your bank account number.
	You are promised huge returns for what looks like an easy thing to do.
	You must pay a number of fees to “process” the transaction. Each time you’re told that is the last fee required.

How to protect yourself:
 

	Don't believe phone calls, faxes, e-mails, or mailings, especially from other countries, that ask you to send money.
	Don't give out your personal or financial information or corporate stationery.
	Dictate the method of payment for the item you're selling.
	Ask for cash instead of a check or credit card.
	Return checks you receive for larger amounts; ask the buyer for the correct amount.
	Wait until the payment check clears in the bank before shipping the item (s).
	Contact your bank if you have questions about the check.
	Deal with a local shipping agent.
	Notify the authorities, the Better Business Bureau or the Nevada Consumer Affairs Division if you suspect you were scammed.

Source:  Nevada Consumer Affairs Division, http://www.nigerianscambuster.com/measures.html, and  http://www.foxnews.com/story/0,2933,232500,00.html.