GREETINGS

I am Adela Martinez, bank manager of Banco Bancaja Madrid branch in Spain .
I have urgent and very confidential business proposition for you .On June 6, 2004, a British contractor with the Spanish petroleum corporation (REPSOL), Mr. RUBEN MARTIN made a numbered fixed deposit for twelve calendar months, valued at US$30,000,000.00 in my Branch. On maturity, we sent a routine notification to his forwarding address but got no reply. After a month, we sent reminder and finally his contract employers, the Spanish petroleum corporation wrote to inform us that Mr. RUBEN MARTIN died from an automobile accident in Berlin, that he died without MAKING A WILL, and all attempts by the British Embassy to trace his next of kin was fruitless.
I therefore, made further investigation and discovered that Mr. RUBEN MARTIN in fact was an immigrant from Bahamas and only recently obtained British citizenship few years ago. He did not declare any next of kin or relations in all his official documents, including his Bank deposit paperwork.
The total of US$30,000,000.00 is still sitting in my bank as dormant Account. No one will ever come forward to claim it, and according to Spanish law after 5years, the money will revert to the ownership of the Spanish Government if the account owner is certified dead. Sequel to these fact, I am looking for a foreigner who will stand as the next of kin to MR.RUBEN MARTIN. After processing the paper works that will reflect you as the next of kin to our late client you will henceforth become the new and sole beneficiary of the total funds. The total of USD30m will then be paid into an account that you will provide for us in the sharing ratio of 70% for me, 30% for you. There is no risk at all, and all the paper work for this transaction will be done by me using my position and connection in the banks in Spain . And the entire transaction shall be governed by the banking procedures of Spain.You have my words.
This business transaction is guaranteed. Hence you should indicate your interest by replying immediately with your Phone/fax Number or otherwise destroy this letter for my sake and my family.

However if you consider it ok, please observe the utmost confidentiality, and be rest assured that this transaction would be most profitable for both of us because I shall require your assistance to invest my share in your country. You can also send your reply to my private email address (infomartinez222@aol.es) Thank you so much and looking forward to receive your urgent reply.
All my regards.