urgent business assistance

DEAR SIR,
Naturally,this proposal will come to you as a surprise since we have not met, permit me however. I am mr.victor bode, Director of Contract Award Committee with the Federal Ministry of Civil Aviation (FMCA).
By the virture of our positions and the power bestowed on us by the government, we carefully and deliberately over invoiced the value of some contracts that we
awarded to some foreign contractors to the tune of US$18,500,000.= (Eighteen million, Five hundred
thousand US Dollars) between 2001 TO 2002. Now the contracts have been fully executed and commissioned and payment have also been made to all the contractors who have successfully executed their contracts, the over invoiced sum of (US$18,500,000.=) is w
hat we want to transfer out of our country for our use.
Unfortunately, as Civil Servants, we are not permitted by law to operate foreign accounts, this has
constituted a major hindrance to our success in transferring this fund! out of our country and to this end, my colleagues have mandated me to look for a honest and trust worthy foreign partner who will assist us to provide a foreign account to receive the
fund on our behalf for our mutual benefit. Here we are seeking your assistance. My colleagues and I have agreed that the owner of the account will be
compensated with (25%) of the total sum, if you will stand as the beneficiary of the fund. 65%) for we the officials involved, while (5%) will be used to settle any expenses incurred by both parties in the course of this transaction. Note that we have worked out our
  homework very well in our country, this transaction is safe and guaranteed 100% risk free.
To effectively and efficiently get this fund transferred into the account, you will nominate for us, you are required to send to us by email the following:
1. THE NAME AND ADDRESS OF YOUR BANK
2. NAME OF THE BENEFICIARY OF THE ACCOUNT NUMBER
3. YOUR PRIVATE PHONE AND FAX NUMBER TO REACH YOU
AFTER BUSINESS HOURS.
With the above information, we will immediately seek approval of the fund on your behalf from the relevant authorities, including the FEDERAL MINISTRY OF FINANCE(FMF) which will allocate you or your company foreign exchange cover US$18,500.000.= for the 
immediate release of this fund into your Account by the CENTRAL BANK OF NIGERIA (CBN).
We will visit you immediately we conclude this transaction to collect and invest part of our share into any viable business you may advise in your country. We will also buy industrial goods for a resale here in Nigeria.
Please ensure to treat this matter in strict privacy as we have to protect our job as Civil Servants.
I await your urgent responce.for further contact use this emaill address [email protected]
Yours faithfully,
MR VICTOR BODE.