Clearly a crank. Who buys this sort of stuff?

Dear Partner,

My name is MR PHILI JAMES, I am the auditor and head of
computing department of a bank here in scotland, United Kingdom. There
is an account opened in this bank in 1997 where £30,000,000.00 (Thirty
Million Pounds Sterling) was found.And since my inception into office
in 2001, nobody has operated on this account again. I have the courage
to look for a person who will be capable to handle this important
transaction with me.

I discovered this information After going through
some old files, if i do not Remit this money out urgently; it will be
forfeited for nothing in this bank.

So what i need from you is to
kindly assist me by standing as the next of kin of MR JOHN who deid on
10 jun 2000 , All legal document and information needed in the claiming
of this money is with me. At the end we will share the money. But
before giveing you any information we will write agreement about the
shareing of the money.

If you will fully assist me on your reply to
this mail send a breif introdution about your self.

I will fill you in
with further details upon your reply.

Sincerely yours,

MR PHILI JAMES.