A new variation of the 419 scam is in circulation, this time purporting to come from a representative of a passenger on the ill-fated Air France Concorde flight 4590 that crashed in France in July 2000.

The emails claim to be from a chartered accountancy firm that has found an old bank account containing £20m belonging to one of the victims, Christian Eich.

Mr Eich, a 57 year-old worker for BMW, died along with his wife and two children in the crash.

The email links to news reports concerning Mr Eich's death in an effort to give the scam more credibility. It urges recipients to respond quickly so that 25 per cent of the money can be transferred.

"Mr Eich and his family were genuine victims of the terrible air crash in Paris. Sick criminals are deliberately using their names in an attempt to steal from others, without a thought for the feelings of their friends and relatives, " said Graham Cluley, senior technology consultant at Sophos, which found the emails.

"Everyone should be wary of emails which offer an unexpected fortune, as it's a trick commonly used by fraudsters to steal money and bank details."

This type of scam, nicknamed 419 after the Nigerian legal code it breaks, usually claims to be from a relative of a deposed leader.

If recipients reply they are generally asked to deposit 'finder fees' or 'tax charges' in order to access the money.