You're right, it is a scam and these Nigerian fraud emails have been doing the circuit for years.
For proof, just Google the words Nigerian fraud emails and see how many hits there are. The first one is informative. There are too many horror stories of people who have succumbed and sent money off to be counted.
Please do not reply. That tells them your email address is active.
Also, do not even open or display these emails. I don't know how sophisticated the scammers have become, (they used to be very amateurish), but some emails can send a message back to the sender just by viewing the email, even in your email software Preview Pane. The normal method is by including an image in the email which is downloaded from a server somewhere. As that server has to know your IP address to allow the image to be downloaded, they then have your IP address.
So, your best bet is to somehow highlight the email and delete it. But as highlighting it will display it if your Preview Pane is on, turn off the Preview Pane first, before highlighting it. (Normally turned on or off under View > Layout).
I received an email last week and again just this morning, the subject line states PAYMENT NOTIFICATION. The email claims to be from some guy in Nigeria wanting to award me money. I ignored last week's email and would like to tell this guy what he could do with this week's email but should I do it or just ignore it and delete it again? The guy's email is 2 pages long, it's a scam I'm sure but do people really fall for this stuff? Can I tell "Dr. Duke Ahmed" to take a hike and to quit sending me his stupid emails or just ignore it and delete it?