Your response is needed urgently

Dear sir,
 I am Dr John Uka,The Branch Auditor of EKO  INTERNATIONAL BANK(EIB) Nigeria. I have urgent and very confidential business proposition for you. On December 29th 2000, an American oil consultant/contractor with  the Government of BENIN Republic, Mr Werna Branch made a numbered time (Fixed) deposited for twelve calendar months, valued at $25,500,000.00 (Twenty-five 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, that Mr.Werner Branch died in an automobile accident. On further investigation, I found out that he did not leave a WILL and all attempts to trace his next of kin were
 fruitless. I therefore made further investigation and discovered that Mr. Werner Branch did not declare any next of kin in all his official documents, including his Bank Deposit paperwork. This sum of $25,500,000,.00 (Twenty-five Million Dollars) is still sitting in the bank and the interest is being rolled over with the principal sum at the end of each year. No one will
come forward to claim it. According to the laws of the country, at the expiration of 5 (five)years, the money  will revert to the ownership of the Government if nobody applies to claim the funds. Consequently, my proposal is that I will like you as a foreigner to stand in as the next of kin to Mr. Werner Branch so that the fruits of this old man s labor will not get
 into the hands of some corrupt officials. This is simple, I will like you to provide me immediately with your full names and address so that an Attorney (lawyer) will prepare the necessary documents and affidavits, whi ch will put you in place as the next of kin. We shall employ the services of an attorney for drafting and notarization of a "WILL" and obtain the
 necessary documents and letter of probate/administration in your favor for the
transfer.
 A bank account in any part of the world, which 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.
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 Auditor guarantees the successful execution of this transaction. If you are interested, please reply immediately via the private  email address ( [email protected]) Upon your response, Ishall then provide you with more details and relevant documents
 that will help you understand and also I shall let you know how the percentage I will offer you for your assistance. 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. I am  waiting for your urgent reply via email.
([email protected]).
 Yours truly
Dr John Uka