Of course, this is a fraud, attempting to separate me from my money, by "up-front" and "legal" fees, and bribes to Nigerians.
Check the RCMP's web-page about this scam.
Check the Attorney General of the State of Vermont web-page about Nigerian scams.
Check the The 419 Coalition Website, named after the section (#419) of the Nigerian penal code which addresses fraud schemes.
Check the USA Secret Service branch of the Treasury web-page on their Operation 4-1-9, and their presence in Lagos, Nigeria.
Check the web-site of International Investigation Services.
Check the warning issued by the USA Army Chief of Public Affairs.
Check the Strategis (Industry Canada) web-pages about the '419' scam.
Check Scam Watch and Scam Busters for more information.
According to the Bank Info web-site, this advance fee fraud scheme has been around since 1990.
A victim of this scheme has murdered a Nigerian diplomat in Prague presumably due to rage at being swindled.
Finally, check A [1998] bill expressing the sense of the [USA] Congress regarding the need to address Nigerian advance fee fraud, and for other purposes, sponsored by Congressman Edward J. Markey, representing Massachusetts 7th district. (Congressman Markey championed the Daylight Saving Time Extension Act of 1985, moving the start date of Daylight Savings Time to the first Sunday in April.)