This is only the second one I've ever received. The first one was in person, but this is an example of a new - well, newish - spam meme. Here's a bit from the second paragraph (of 5). As you can see there is no need of introducing my self to you because I don't have any business with you, My work as I am talking to you now is just to kill you and i have to just do that as I have already been paid $65,500.00USD for that.
I looked up the email address of the sender, aleximuder at walla dot com, and found one other example that was virtually the same (the dollar amount was less, so I must be quite valuable) from a couple of months ago.
Here's what to do if you get a similar extortion attempt by email, or in fact want to report any abusive or threatening behavior. The FBI maintains a website in conjunction with a couple of other agencies, the
IC3. The IC3's mission is to serve as a vehicle to receive, develop, and refer criminal complaints regarding the rapidly expanding arena of cyber crime. The IC3 aims to give the victims of cyber crime a convenient and easy-to-use reporting mechanism.
It's doubtful anything will come of my report. It's just spam. But it's really really annoying spam.