Business Proposal!!!

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Bank Manager of URALSIB BANK OAO RUSSIA have written me this letter, of course I'm not that sure if he was the one who really written this one. Proposing a business to me. What can you say about this kind of business proposal??? it goes this way.... Good Day, Kindly accept my apology for contacting you via this medium. Although, we haven’t met before. Nevertheless, I have every reason to believe that you are a highly respected and trustworthy personality. I got your contact through your country's chambers of commerce and Industry. Although, I don't know you personally but I believe God has made this contact possible and also hope you will not disappoint me for trusting you. Permit me to seek your attention in so informal a manner. I am Mr.Vadim Alexandrovitch Petrov, Bank Manager of URALSIB BANK OAO RUSSIA and I have an urgent and very confidential business proposition for you. On November 6, 2003, a British Oil consultant/contractor with YUKOS OIL COMPANY (Russia's Largest Oil Company), Made a numbered time (Fixed) Deposit for twelve calendar months, valued at US$40,000,000.00 (Forty Million United States Dollars) in my branch. Upon maturity, I sent a routine notification to his forwarding address but got no reply. After a month, we sent a reminder and finally we discovered from his contract employers, the Russian Solid Minerals Corporation that he died from an automobile accident. On further investigation, I found out that he died without making a WILL and all attempts to trace his next of kin were fruitless. I therefore made further investigation and discovered that he did not declare any kin or relations in all his official documents, including his Bank Deposit paperwork in my Bank. This sum of US$40,000,000.00 (Forty Million United States Dollars) is still sitting in my Bank and the interest is being rolled over with the principal sum at the end of each year. No one will ever come forward to claim it. According to Laws of Russia, at the expiration of 6 (six) years, the money will revert to the ownership of the Russian Government if nobody applies to claim the fund. Consequently, my proposal is that I will like you as a foreigner to stand in as the next of kin to the man so that the fruits of this old man's labor will not get into the hands of some corrupt government officials. This is simple, We shall employ the services of an attorney for drafting and authorization of the WILL and to obtain the necessary documents and letter of probate/administration in your favor for the transfer. A bank account in any part of the world that you will provide will then facilitate the transfer of this money to you as the beneficiary/next of kin. The money will be paid into your account for us to share in the ratio of 50% for me and 50% for you. There is no risk at all as all the paperwork for this transaction will be done by the attorney and my position as the Branch Manager guarantees the successful execution of this transaction. If you are interested, please reply immediately via the private email address vadim.petrov01@gmail.com Please observe utmost confidentiality, and rest assured that this transaction would be most profitable for both of us because I shall require your assistance to invest my share in your country. Awaiting your urgent reply via my email address. vadim.petrov01@gmail.com Thanks and regards. Vadim . A . Petrov.