Business partnership offer

I am tired of getting business offers:

see below one I got in QL as private message:

From: michaelove
To: nice too nice
Subject: from michael alban
Date: Tue, 17/06/2008 - 11:02am

From Michael Alban
Abidjan Cote D' Ivoire.
Email m_alban02[AT]yahoo.com.sg

APPEAL FOR URGENT BUSINESS ASSISTANCE.

My Dear,

Permit me to inform you of my desire of going into business relationship with you. I got your name and contact from the Ivoirian chamber of commerce here and I fasted and prayed over it before contacting you, I am the only son of late Mr.and Mrs.Alban My father was a very wealthy cocoa merchant in Abidjan , the economic capital of Ivory coast, my father was poisoned to death by his business associates on one of their outings on a business trip .
My mother died when I was a baby and since then my father took me so special. Before the death of my father on December 2006 in a private hospital here in Abidjan he secretly called me on his bed side and told me that he has the sum of (sixteen Million,five hundred thousand euro).EURO(16.500,000) left in fixed / suspense account in one of the prime bank here in Abidjan ,that he used my name as his only son for the next of Kin in depositing of the fund. He also explained to me that it was because of this wealth that he was poisoned by
his business associates. That I should seek for a foreign partner in a country of my choice where i will transfer this money and use it for investment purpose.
Dear, I am honourably seeking your assistance in the following ways:
(1) To provide a bank account into which this money would be transferred to.
(2) To serve as a guardian of this fund since I am only 22years.
(3) To make arrangement for me to come over to your country to further my education because my father advice me to make sure that I finished my education before joinng any business venture.and also to secure a resident permit in your country.
Moreover, sir I am willing to offer you 15% of the total sum as compensation for your effort/
input after the successful transfer of this fund into your nominated account overseas.
Furthermore,please indicate your options towards assisting me as I believe that this
transaction would be concluded within seven (7) days you signify your interest to assist me.
Anticipating to hear from you, can contact me through my private emaill address on (m_alban02[AT]yahoo.com.sg)

Thanks and God bless.

Best regards
Michael Alban