partnership invitation

Dear Friend,        With due respect to your person and  great sincerity of purpose in which I decide to contact you as I believe you will be of great assistance to me. It's my urgent need for foreign partner that made me to contact you for this transaction. I am a banker by profession from Burkina Faso in West Africa and currently holding the post of Director Auditing and Accounting unit of the bank.  I have the opportunity of transferring the left over funds ($11.5 million) of one of my bank clients who died along with his entire family on 31 July 2000 in a plane crash. You can confirm the genuiness of the deceased death by clicking on this web site.  http://news.bbc.co.uk/1/hi/world/europe/859479.stm   Hence, I am inviting you for a business deal where this money can be shared between us in the ratio of 60/40. If you agree to my business proposal. further details of the transfer will be forwarded to you as soon as i receive your return mail. I want to assure you that this transaction is absolutely legal and risk free since i work in this bank and i have all the necessary information that might be needed. Have a great day.     Yours. Dr. Tony Pham