Business proposal

From: James Habibi - jameshabibi@rediffmail.com

Dear Friend I am James Habibi a solicitor at law and the chief counsel of Habibi and Associates. I am the Personal Attorney to Mr. Richard Peterson a National of your Country who has lived in Nigeria-West-Africa for the past twenty years, and whom herein after shall be referred to as my client. In January 2003, my client died suddenly of heart related disease Before his untimely death, he was actively involved in Oil{Petroleum} Exploration/Export business in Nigeria.
I am contacting you to assist in repatriating most especially, the money left behind by my client before they get confiscated or declared unserviceable by the bank where this huge deposits were lodged. Particularly, the IBTC Chartered Bank Plc where the deceased had an Fixed deposit account valued at about $16 850 450.68 Million U.S. Dollars has issued me a notice to provide the Next of kin/heir, or have the account confiscated. Incidences like this happened to the Jews {Israelis}during the 2nd World War-1939 1945{Holocaust} especially by Swiss banks and other banks in Europe.
I seek your consent to present you as the Next of kin of the deceased since you are from the same country, so that the proceeds of this account valued at US$16 850 450.68 million dollars can be paid to you, as my clients Next of Kin/heir, and then we can share the amount on a mutual agreed percentage.
All legal documents to back up your claim as the deceased Next of Kin, will be provided by me and my chambers, All I require is your honest co-operation to enable us see this deal through, in addition, I guarantee that this will be executed under a legitimate arrangement. ABSOLUTELY this OFFER is RISK FREE, but you need to maintain absolute confidentiality during and after the successful prosecution of this business. This offer will commence immediately there interest from you. If you are really interested in this offer, email me through this email address: JAMESHABIBI2@YAHOO.CO.UK
Best regards, James Habibi (ESQ) Habibi associates34 awolowo wayIkeja-LagosNigeria.Email:jameshabibi2@yahoo.co.uk