My favorite email like this I got was the following (I'm quite glad it made it past gmail's spam filter too as I found it priceless)
Miss Aileen <saketboiling@gmail.com>
DEAR RECEIVER,
You have just received a Taliban virus. Since we are not so technologicaly advanced in Afghanistan, this is a MANUAL virus. Please delete all the files on your hard disk yourself and send this mail to everyone you know.
Thank you very much for helping us.
Thanks & Regards
Miss Aileen