I NEED YOUR URGENT ATTENTION !!

Dear friend,
I am Mr Roth Savuth and a personal Accountant Director with Foreign Trade Bank of Cambodia (FTB). It is with a good spirit of heart that I open up this great opportunity to you. A deceased client of mine that shares the same last name as yours died as a result of heart-related condition on march 2005. His heart condition was due to the death of his family members in the tsunami disaster on the 26th December 2004 in Sumatra Indonesia where they all lost their lives.
There is a draft account opened here in my bank since 1999 by my late client, a national of your country. He was a geologist, a businessman, a miner at EMED Mining International company here in Cambodia and also a mining consultant to several other mining conglomerates operating in china, Taiwan, Japan and Vietnam before he passed away on 12th March 2005, leaving nobody as the next of kin / inheritor of his account after his death.
The amount in this account is currently $32,640.000.00 (Thirty Two Million, Six Hundred And Forty Thousand United States Dollars). There is no risk involved at all in this matter, as we are going to adopt a legalized method. I want you to know that I have had everything planned out so that we shall come out successful. Please endeavor to observe utmost discretion in all matters concerning this transaction. Once the funds have been transferred to your nominated bank account we shall then share in the ratio of 50% for me, 50% for you. I will use my position and influence in our bank to make them release this money to you for us to share.
Kindly get back to me for more details.
Yours sincerely
Mr Roth Savuth
Board of Director
Foreign Trade Bank of Cambodia
Phnom Penh.