An enterprising character obviously thought that Legal Risk, a Liverpool-based law firm specialising in risk management, was a bunch of fly-by-nights who like a bit of a flutter.

Masquerading as the wife of the former president of Liberia, the correspondent wrote to the firm claiming to have $7 million as a gift if the firm would allow the use of its accounts.

The perpetrator of this classic 'Nigerian letter' sting had obviously failed to notice that Legal Risk advertises on its Web site that the firm specialises in anti-money laundering measures.

Partner Sue Mawdsley said: 'It will at least come in handy as a practical example for the seminars I have lined up for firms over the next few months.'