If you look at the IPs listed below, you'll see that it originates out of Africa. Not to mention the fact that it smells like a scam, and the message cuts off. Plus the bad English does not help matters.

Received: from 83.235.55.113 by node4.ns2.spacequad.com (Spacequad AntiSpam Services - When reporting spam, please include this header and send reports to abuse@spacequad.com.); Wed, 6 Jan 2010 00:12:28 -0500
Received: from User ([41.217.65.4]) by pdc-server.gefyra.gr with Microsoft SMTPSVC(6.0.3790.3959);
	 Wed, 6 Jan 2010 01:11:05 +0200
Reply-To: 
From: "Sarah"
Subject: Re:It is me Sarah.
Date: Tue, 5 Jan 2010 15:16:26 -0800
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X-SF-Originating-IP: 83.235.55.113

Compliment of the Season

How are you today? And hope all is well with you. Sorry I contacted you this way it was due to the urgency. My name is Sarah Gabby 18 years of age, I am the only child of Dr. Derrick Gabby, and I hope you still remember him? Because I saw your contact address on his diary long ago and now I am interested to know you more and to establish a long term business relationship with you because I believe you will not betray me now or in the near future. I lost my dad few years ago in Iran, my late Father left huge amount of money with Daiwa Securities Trust Company here in London, and Address is 5 kings William Street United Kingdom London EC4N, 7JA before he was killed by a suicide bomber in Iran. At this juncture I need solid investor/partner who can assist me to retrieve this fund from the security company and have it invest in a profitable business venture.

If you can assure me that the fund will be save in your custody, get back to me so that I will furnish you with the vital documents to enable the company release the fund to you as my benefactor, because our family lawyer has advice me to try as much as I can to retrieve the funds from the security company before the end of the 2009 and invest the fund in any profitable business venture. If you believe that you can be able to invest this fund in a profitable business venture in your country, please get back to me ASAP with your full name, address and your direct phone number for more details. Meanwhile if you are not interested to work with me based on the global awareness of scam/fraud which has engulfed so many business opportunity via internet, get back to me with open heart so that I will search for another solid person to work with me, because I am very serious now to retrieve the fund out of the security company this week based on the lawyer advice. I wait your urgent reply so that we can move on to ne

Thanks for your time and understand as I wait your quick reply either you are interested or not. I need to ready from you within the next few hours.

You’re sincerely
Sarah Gabby

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You have the right to say whatever wish.
But just as you may not open my door to say it, you also may not put it in my email box. Your Spam stops at my firewall!

Looks like gmail is starting to get spam too as noticable in the email addresses. That is because email addresses in some cases are actually being displayed in cleartext. Google do you hear me ow?! good. On another note: These nigerian posts have become so common I did not even bother reading too much on them. Just wanted to find out the new roles of the "characters" in the never ending stupidity. That seems to originate from the same place.