Funds Clearance/Beneficiary

[halifaxbnk@orange.net]

Dear Friend, 
I am Mr.Omaru Ahmed.I am currently working with One of the Rural Banks in Burkina faso as a regional branch manager. 
And now, I am in grip of funds; Thirty-One Million Eight Hundred Thousand Dollars($31.8m USD) readily available for you and me to share, and I am seeking for your cooperation to transfer this cash money to your position. 
I realized these funds as part of unclaimed deposited funds by a deceased person who deals on Diamond and precious stones in Ghana before his accidential death in 2000. Last year 2007 some funds where discovered unclaimed, and according to the Banking policy,such funds are to be taken to the "National Treasury"but was embezzled by some people,I don't want to fold my hands watch them again on this particular fund that has come as opportunity for me and you. 
Immediately I realized these funds $31.8m, I placed it on Sundry Escrow Account here in our bank in Burkina Faso here without beneficiary information and no person knows about it and Because of my position as a regional manager in my bank,the code of conduct bureau forbids me from operating a foreign account,this is why I am contacting you.
Now I chose you as partner and what I want from you is to apply to our Bank head-office as the beneficiary of this fund to be transfer to you and only you as a foreigner can claim this money, while I will furnish you every prove/information as the true owner of this money. I am ready to share 30% of the Thirty-One million Eight hundred thousand dollars($31.8m) for you while 60% will be for me,then 10% will be for the expenses that might occur during the transaction.
As soon as the money $31.8m is transferred into your account,I will come over to your country for the sharing of the fund as i indicated,I will also decide on which investment I will establish in your country. This transfer is a risk free transaction, this is bank to bank transfer.Kindly and urgently reply to me your willingness for successful transfer.Please if you are interested please reply me through my private Id for security reasons,(mr_omaru_ahmed1@yahoo.co.uk).

Yours truly,
Mr Omaru Ahmed.