According to the Irish Times the email's heading reads "An raibh Roghnaithe Comhghairdeas leat Seoladh R-phost a fháil £888,446.00 Ó Náisiún Aontaithe!”
Professor of translation studies at Dublin City University, Dr Michael Cronin says the fluency of the Irish is impressive but it's unlikely that the con-artists are actually Irish speaking.
He said "The funny thing about it is, it’s fairly good. There’s quite a lot of repeated mistakes in it, which means it reads like something fed into a machine translation package, but with a much higher standard than you’d normally get. It looks like somebody who speaks Irish had a look at it."
According to the e-mail, the United Nations is offering the lucky recipient £888,446 about €1 million – if they supply a bank account details.