URGENT ASSISTANCE!

["KINGSLEY TAKA" <kingsleytaka1@...>]

FROM THE DESK OF:
Mr. KINGSLEY TAKA,
Union Bank of Nigeria. (UBN).
Ikoyi-Lagos Branch,
Federal Republic of Nigeria 
Dear Sir,
I am Mr. Kingsley Taka, Bank Manager of Union Bank of Nigeria. (UBN). Lagos. I have urgent and very confidential business Proposition for you.
On August 15, 2001, a British Oil consultant/contractor with the Nigerian Solid Minerals Corporation, Mr. Paul Campbell made a numbered time (Fixed) Deposit for twelve calendar months, valued at US$30,000,000.00 (Thirty Million 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 Nigerian Solid Minerals Corporation, that Mr. Paul Campbell 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 was fruitless.
I therefore made further investigation and discovered that Mr. Paul Campbell did not declare any kin or relations in all his official documents, including his Bank Deposit paperwork in my Bank. This sum of US$30,000,000.00 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 Federal Republic of Nigeria, at the expiration of 5 (five) years, the money will revert to the ownership of the Nigerian 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 Mr. Paul Campbell so that the fruits of this old man’s labor will not get into the hands of some corrupt government officials. This is simple, I will like you to provide immediately your full names and address so that the attorney will prepare the necessary documents and affidavits that will put you in place as the next of kin. We shall employ the services of an attorney for drafting and notarization 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 70% for me and 30% 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 above. Upon your response, I shall then provide you with more details and relevant documents that will help you understand the transaction. Please send me your confidential telephone and fax numbers for easy communication. 
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. 

Thanks and regards.

Mr. KINGSLEY TAKA