Nigger 419 SCAM? Another approach to it?

Got 2 e-mails just now! Have noticed that scam artists use Capital letters in the Subject line!

GOOD DEAR SIR/MA,

MY NAME IS USMAN ABDULAHI I AM THE CHARIMAN OF THE FINANCIAL AID IN NIGERIA.

MY AIM OF WRITTING THIS LETTER IS TO INFORM YOU THAT THE RATE WHICH NIGERIANS HAS BEEN SENDING SCAM MAIL IS MUCH AND HAS ALSO BEEN COLLECTING MONEY FROM PEOPLE IN OTHER COUNTRIES. WE ARE SENDING THIS LETTER TO EVERY BODY WHO HAS NIGERIANS MUST HAVE STOLEN THEIR MONEY TO PLEASE SEND US A MAIL AND THE INFORMATION ON HOW THEY COLLECTED YOUR MONEY AND THE MONEY WE BE SENT TO YOU.

THE NUMBER OF 1000 MEN HAS BEEN CAUGHT RUNNING SCAMS AND HAS BEEN ARRESTED, WE ALSO WENT FURTHER ON AND SAW THE SUM OF $32MILLION IN THEIR ACCOUNT AND NOW THIS MONEY HAS TO BE SHARED TO EVERY BODY WHO HAS LOST THEIR, I WANT YOU TO SEND ME A MAIL:(u_abdulahi@yahoo.es) IF YOUR WAS STOLLEN SO THAT WE REFUND THE MONEY TO YOU AND ALSO SEND US FULL INFOMATION ON HOW THEY COLLECTED IT. I AM EXPECTING TO HEAR FROM YOU TO REFUND YOU YOUR MONEY IF YOU HVE LOST ANY.

THANKS
USMAN ABDULAHI