It appears to come from Ford Motor Company and offers a 35 per cent reduction on the price of buying a new car.
The spam email is clearly aimed at a US audience as it talks of deciding 'to pull the sales of 1.000 cars from United Kingdom at a very low price' enabling the vehicles to be sold for a supposed bargain.
The full email reads:
Due to the World Economy Recession, Ford Motor Company, Inc undergo a statistic fall in Sales and result in a drastic financial crisis this last season.
The Government has given us the opportunity to bounce back on our feet, but unfortunately we have not achieved the fund necessary.
Therefore, we offer you the opportunity to purchase a very good Auto at 35% discount of the price. We decided to pull the sales of 1.000 cars from United Kingdom at a very low price for us to aquire the capital needed to bounce back in business and to use this medium to increase the scale of our valued customers.
The payment shall be made in installments through the bank at 1 month after signing the contract.
If you are interested in this offer please fill out the application form, A representative will contact you about this application within five business day.
There is also an attached HTML form that asks you for details such as mobile phone number and email address.
Unfortunately there doesn't appear to be any mention of the email on the Ford Motor Company website, although the LA Times blog mentions the message and includes a comment from a representative of Ford saying it is spam.
Plenty of dodgy messages get eaten up by my email filters, but I must admit that I've not seen this one before, so if you have received it just make sure you delete it.
Related article: Ditch dodgy email