Arghhhhhhhhhhhh!!! Here we go again.

Dear Sir/madam,
 
We apologize for sending you this unsolicited email but we write to
seek your consent to nominate you as the administrator of the estate of
our late client who died without leaving a Will and without any surviving
relatives. The cash value of the estate is Three million, nine hundred
thousand Great British Pounds in the intent of the deceased.
 
My name is S. Mikhail representing a small family law firm in the UK.
We are looking for a trustworthy representative that will aid in
administering the estate  which would be very rewarding for us upon
completion.
 
You must understand our concerns and the need to know of your
creditability to live up to the trust and expectations. We are aware of several
scams going on in the web but let me assure you that you bear no risks,
no costs whatsoever, as we shall provide you with the needed expenses
to offset the inheritance taxes.
 
In your acceptance, we request that you kindly forward to us as your
letter of acceptance, your full names, current telephone number and a
forwarding address to enable us file necessary documents at the high court
probate division for the relevant application. I look forward to your
immediate response.
 
Yours faithfully,
S. Mikhail
J.M & Assoc,
Birmingham, U.K

Are people that stupid (sorry) to believe it