I'm Rich!!

Dear Sir/Madam,
With due respect, trust and humility, I write this letter to you seeking your help and assistance, Though its difficult since we have not met before, I got your good contact from the network online while browsing through website of business opportunities in your country. I believe that you are capable and reliable in handling this urgent international transaction of this sort.
I am Barrister Matthews George, an attorney at law. This involves a foreign client of mine, by name Mr John Fuller, who here in after shall be referred to as my client, died as a result of heart-related condition . Due to the death of all his family members in the chi-chi earthquake 1999 in Tawain.
But before he died he called me, and showed me a written note concerning a $26.5M funds he deposited in an ESCROW/SUSPENSE ACCOUNT of one of the major bank here with an IRREVOCABLE NON WITHDRAWAL INSURANCE CERTIFICATE ORDER. And that no money will be deducted from the PRINCIPAL SUM until it gets to the account of the beneficiary overseas.
I cannot present my good self as the next of kin because all documents shows that i am his Attorney.
I decided to write you seeking your help for this money to be transferred into your private bank account since you are a foreigner as all arrangements for a hitch-free transfer have will be fully taken care by me . And I want to assure you also that this transaction is 100% risk free, as no other person knows about this deposit apart from me.
As for your reward for your expected assistance i have resolved to go into partnership with you as soon as the money is transferred to your nominated account or bank overseas and you will also receive 35% of the total amount, 5% will be used to offset any expenses that might be incurred in the course of this transaction, while the remaining 60% will be for me and for the investment with you.
If you are willing to help I will then give you the deposit code and i will provide all relevant documents under you name which you will use to put claims to the bank as the beneficiary so that the bank can process the transfer to your account without further delays.
I must use this opportunity to implore you to exercise the utmost indulgence to keep this matter extraordinary confidential, whatever your decision, while I await your prompt response. Please contact me at once to indicate your interest. I will like you to acknowledge the receipt of this e-mail as soon as possible.
Best Regards,
Barrister Matthews George
Principal Attorney