warning !!! if you receive any email such as this, please be warned. it's a scam

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FROM THE DESK OF SAMIE YVES AUDITING AND ACCOUNTING DEPT BANK OF AFRICA (BOA) OUAGA-BURKINAFASO 00226-76-53-93-03 Dear Friend, RE: TRANSFER OF ($39,500.000.00 USD THIRTY NINE MILLION FIVE HUNDRED THOUSAND DOLLARS) We want to transfer to overseas the sum of ($39,500.000.00USD) Thirty Nine Million Five Hundred Thousand United State Dollars) from a Prime Bank in Africa. I would like to ask you to quietly look for a reliable and honest person who will be capable and fit to provide either an existing bank account or to set up a new Bank a/c immediately to receive this money, even an empty a/c can serve as far as it can receive money. I am Mr.Samie Yves an accountant and personal confidant to the late Mr Burke Sean who died together with his wife Dr.Mrs. Nence Sean in a plane crash on the 1st Oct. 2003 on their way to attend wedding in Boston. Mr.Burke Sean, is an American, a physician and industrialist, he died without having any beneficiary to his assets including his account here in Burkina Faso which he opened in the year 2000 as his personal savings for the purpose of expansion and developement of his company before his untimely death in 2003. The amount involved is (USD 39,500.000.00) Thirty Nine Million Five Hundred Thousand USD, no other person knows about this account. I am contacting yo for us to transfer this funds to your account as the beneficiary. I want to first transfer 39,500.000.00 (Nine Million Five Hundred Thousand USD) from this money into a safe account abroad, after which we will transfer the remaining (30M) but I don't know any foreigner. I am only contacting you as a foreigner because this money can not be approved to a local person here without valid international foreign passport, but can only be approved to any foreigner with valid international passport or drivers license and foreign a/c because the money is in US Dollars and the former owner of the a/c Mr.Burke Sean, is a foreigner too, and as such the money can only be approved into a foreign a/c. I need your full co-operation to make this work fine because the management is ready to approve this payment to any foreigner who has correct information of this account, which I will give you, upon your positive response and once I am convinced that you are capable and will meet up with the inheritance procedures. At the conclusion of this business, you will be given 35% of the total amount, 60% will be for me, while 5% will be for the expenses both parties might have incurred during the process of transferring. You should observe utmost CONFIDENTIALITY AND SECRECY in this transaction, and rest assured that this transaction would be most profitable for both of us because I will require your assistance to invest my share in your country. Sincerly, Mr Samie Yves URGENTLY NEEDED PLEASE REPLY NOW. **Please ignore this email if you have receive it. Don't ever give out your bank account information to other people or you will be in a lot of trouble. There is no easy money in this world, even in mylot.com, you have to post something, and make some money out of it.