A classic pyramid scheme: you get an email with a list of names, you are asked to send 5 dollars (or so) by mail to the person whose name is at the top of the list, add your own name to the bottom, and forward the updated list to a number of other people.
The author of this scam letter painstakingly explains that, if more and more people join this chain, when it’s your turn to receive the money, you might even become a millionaire!
Bear in mind that, most times, the list of names is manipulated to keep the top name (the creator of the scam, or his friends) on top, permanently.
As with the previously circulating snail-mail version of this chain, the email edition is just as illegal. Should you choose to participate, you risk being charged with fraud – definitely not something you want on your record, or resume.