A popular e-mail scam featuring a foreign diplomat typically promising millions of dollars in exchange for an advance fee is now specifically targeting gay men.

But be warned. The plea to help rebuild the first gay club in Nigeria is evidently a new angle on a well-known scheme.

“My dear Gay brother, I am Gay Prince Frank Tutu the only son of Chief. Dr. Martins Tutu the owner of Black Gay Club in Nigeria,” begins one such e-mail, riddled with grammatical errors.

Under the subject heading “Please Help Me I Am Gay,” the e-mail claims that “Black gay club is the first Gay organsation in Nigeria which is the African Gay Centre in our region, This organisation was found by my father since 1997 and has acquired alot and alot of money from the members around the world.”

The e-mail goes on to say that the government assassinated Tutu’s father due to the popularity of the club. But before he died, he handed over to his son $24 million to be used to continue the club.

“Please I need you to assist me move out this money from Nigeria to your country or any country of your choice for the Establishment of this BLACK-GAY CLUB again. This transaction is 100% risk free and if you are interested to assist me I need your tel/fax number mutual comminication. Please I need confidentiality in this transaction for my life SAKE,” says the e-mail.

While there are legitimate gay organizations in Nigeria which need funding, international gay advocates suggest using caution if such an e-mail is received.

“It is not atypical for groups to seek support,” said Paula Ettelbrick, executive director of the International Gay & Lesbian Human Rights Commission.

“But it always a good idea to check in with the group, and it appears there is no group named [in the e-mail]. We do have gay people working in Nigeria and, as you can imagine, it is a fairly closeted place,” she said.

IN ALMOST ALL CASES, the e-mails appear to come from an African country, usually Nigeria, but other examples received alleged to be from Sierra Leone, Senegal, the Ivory Coast, Togo, Ghana, Liberia, Angola, Chad and South Africa.

These types of scams have existed for decades and are well known to the U.S. government. The schemes are dubbed “419” scams because of the section number of Nigerian criminal law that applies to it.

The gay appeal “is a definite 419 letter,” said Brian Wizard, author of “Nigerian 419 Scam Game Over!”

“It’s just another letter with another angle,” said Wizard, who is heterosexual. “These criminals also target churches, religious groups and especially businesses. This is new — I’ve not heard of this one before. I suppose [targeting gays] is a good angle.”

Atlanta-based consumer advocate Clark Howard, who is also a popular syndicated radio talk show host, takes on the Nigerian scam and posts warnings on his Web site, www.clarkhoward.com.

“The Secret Service reports that more than $100 million has been taken from people just in the past few months. If you own a business and have gotten this e-mail, or another one like it from another country, throw it away,” Howard says on the Web site.

When Southern Voice responded to the e-mail with a false e-mail account and no personal information, the newspaper received a response the next day asking for personal information.

In the e-mail, the writer explained his family would pay $175,000 for the insurance certificate for the $24 million as well as “try our best” to pay the $58,501 to the security company for air freighting the money to us.

According to the U.S. Secret Service, the Nigerian government blames the growing popularity of the scam on mass unemployment, extended family systems, a get-rich quick syndrome, and, especially, the greed of foreigners.