Here’s one I just got that’s quite entertaining on a lot of levels:

We have just charged your credit card for money laundry service in amount of $234.65 (because you are either child pornography webmaster or deal with dirty money, which require us to layndry them and then send to your checking account).
If you feel this transaction was made by our mistake, please press “No”.
If you confirm this transaction, please press “Yes” and fill in the form below.

First off, couldn’t these silly spammers run their messages through a basic spellcheck program? In fact, why don’t the spam distribution tools (this twit used The Bat! to send this) include a spell checker anyway? But more curious is the logic that they equate running a child porn Web site with the need to launder money: what’s that about? Finally, I just love the whole idea that there are (theoretically at least) companies that can automatically launder financial transactions and send you notification via the tremendously insecure mechanism of email. I don’t think La Cosa Nostra has anything to worry about in the money laundering area, somehow.