You may have been courted before by the Nigerian scam, also known as the 419 scam (named after the section of the law pertaining to it). It comes in e-mail or letter form and tells you of a huge amount of money hidden overseas that the writer of the letter wants to put in your bank account. In return, he promises you a big cut of the cash.

What you may not know is that this scam comes in many different forms. Con artists are continually updating the scam in an attempt to change it enough so that people won't recognize it. While the original version of this bogus letter claims to have access to a bank account in Nigeria, We recently received a version of the scam that claims to be from Switzerland. Rather than money that belonged to warlords, this person claims to have access to funds that belonged to victims of the Holocaust who are now deceased and left no wills.

Long story short: Any checks you receive from this person will be fake. The con will ask you to keep part of the money and send him the difference. Shortly after you send him the difference by mail or wire, his check will bounce, and you will owe the total amount to your bank. Warning: Sometimes people are told by their banks that the check has cleared, so they go ahead and wire the difference to the scammer. But don't be too sure: The scammers sometimes forge a cashier's check, which fools the bank into prematurely reporting the check as "cleared." Once the forgery is discovered, the bank will try to hold you liable.

You should not answer these e-mails or click on the links they contain. The Federal Trade Commission has warned that by clicking on links, you may unknowingly download spyware onto your computer.

Here's how one version of the Holocaust scam e-mail, entitled "THE GAIN OF WORLD WAR II," reads:

Hello,
My name is Mr. Ronald Lauder, a member of Independent Committee of Eminent Persons (ICEP), Switzerland. ICEP is charged with the responsibility of finding bank accounts in Switzerland belonging to non-Swiss indigenes [sic], which have remained dormant since World War II. It may interest you to know that in July of 1997, the Swiss Banker's Association published a list of dormant accounts originally opened by non-Swiss citizens. These accounts had been dormant since the end of World War II (May 9, 1945). Most belonged to Holocaust victims. The continuing efforts of the Independent Committee of Eminent Persons (ICEP) have since resulted in the discovery of additional dormant accounts -- 54,000 in December 1999.

The published lists contain all types of dormant accounts, including interest-bearing savings accounts, securities accounts, safe-deposit boxes, custody accounts, and non-interest-bearing transaction accounts. Numbered accounts are also included. Interest is paid on accounts that were interest bearing when established.

The Claims Resolution Tribunal (CRT) handles processing of all claims on accounts due non-Swiss citizens. I discovered a dormant account of ORDNER ADELE with a credit balance of 35,000,000 US dollar plus accumulated interest. The beneficiary was murdered during the holocaust era, leaving no WILL and no possible records for trace of heirs. The Claims Resolution Tribunal has been mandated to report all unclaimed funds for permanent closure of accounts and transfer of existing credit balance into the treasury of Switzerland government as provided by the law for management of assets of deceased beneficiaries who died interstate (living no wills) [sic].

Being a top executive at ICEP, I have all secret details and necessary contacts for claim of the funds without any hitch. The funds will be banked in the Cayman Island, being a tax free, safe haven for funds and we can share the funds and use in investment of our choice. Due to the sensitive nature of my job, I need a foreigner to HELP claim the funds. All that is required is for you to provide me with your details for processing of the necessary legal and administrative claim documents for transfer of the funds in your name.

Kindly provide me with your full name, address, and telephone/fax. I will pay all required fees to ensure that the fund is transferred to a secure, numbered account in your name in the Cayman Island, of which you will be capable of accessing the funds gradually and transferring to your country and other banks of choice in the world. My share will be 60 percent and your share is 40 percent of the total amount. THERE IS NO RISK INVOLVED.

The letter goes on to include the scam artist's contact information and Web addresses for various sites. Keep in mind that anyone can build a legitimate-looking Web site -- a Web site does not validate anyone's claims to cash.

If you receive these e-mails, you should delete them immediately or report them to the United States Secret Service by forwarding them to 419fcd@usss.treas.gov with the words "no money lost" in your subject line -- then delete them.