We got the exact same (well, nearly) email about a month ago from a friend of my wife's in the Philippines. Same sad story. I alerted hotmail or yahoo or whoever it was that had the email account and they eventually came back and said they investigating. I later learned from the friend's sister that she had lost control of her email account. Someone had hacked her computer and taken control of the account.
Looks like the Nigerian banker scheme has become too widely known and they have moved on to other tricks.