Unfortunate Circumstances????

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This is a short message yet very risky from unknown person asking me to be the benefeciaries of deceased person in his behalf . I just received this email. You can read his message, here it goes. ... Hello, I am Mr. Crosby a South African citizen and financial consultant with a private finance and investment firm based here in South Africa. My client died in a very unfortunate circumstances and there are no existing beneficiaries. I am seeking for your your assistance independently to have you receive this fund on my behalf. The total value of the claim is Seventeen Million United States Dollars (US$17m). At your interest please send your full details for more briefing. Yours Faithfully, Mr.Crosby