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What the hell is this all about??? Being a woman i have no idea as what to do with this email that i have just recieved?

Dear Sir/Ma
I have a proposal for you, this however is not mandatory nor will I in any manner compel you to Honor against your will, because i got your contact in my re-search for a reputable and trust worthy person/company, who can stand confidently with me in this successful business arrangement.Before I proceed, I will like to introduce my humble self to you.

I am Francis K. Balo, i work with Barclay's Bank of Portugal (one of the Foreign leading bank ). Here, this bank existed a dormant account for the past 6 years which belong to one of our foreign customers Mr.Eric Anderson from USA who died along with his entire family of a wife and two children on July 31st 2002 in a plane crash.
When I discovered that there had been no deposits nor withdrawals from this account for this long period, I decided to carry out a system investigation and discovered that non of the family member nor relations of the late person is aware of this account. This is the story in a nutshell,and according to Laws of Portugal at the expiration of 7(seven) years,the money will revert to the ownership of the Portugal Government if nobody applies to claim the fund.
Consequently, my proposition is that I will like you as a foreigner to stand in as the next of kin to Mr.Eric Anderson so that the fruits of this old man's labor will not get into the hands of some corrupt government officials.
Now I want an account overseas where these fund will be transfera according to, the process of our bank in order to avoid violation of any country and international Monetary law on fund transfer.Thereafter,I had planned to destroy all related official documents form this account including his account Deposit paperwork in my Bank.
It is a careful network and for the past eleven months I have worked out everything to ensure a hitch-free operation. The amount is not so much at the moment and plus all the accumulated interest base on his agreed percentage with the bank,the balance in this account stands at ($26,424,000 million US dollars).
Now my questions are:-
1. Can you handle this project?
2. Can I give you this trust?
3. What will you accept as commission ? If you art as Mr.Eric Anderson next of KIN? Because I'll be happy to give you 30% of the total money,so that we can work together and transfer the money out of the banking system here in Portugal to your banking account because it'll not take up to 7days before the funds will be released to you Co's I've already work on all the documentations we will need in claiming this funds ,all i need is your ATTENTION.
Consider this and get back to me as soon as possible.There is no risk at all, as all the paperwork for this transaction will be arrange by the attorney and with my position as the Bill & Exchange Manager, I can guarantee you that this will be executed under a legitimate arrangement that will protect you from any breach of the law.
Please send me your confidential telephone and fax numbers for easy communication to my private ( b.fra01@hotmail.com ) email if you are interested, so that we can work together Upon your response, I shall then provide you with more details that will help you understand the transaction.

I look forward to hear from you.

Yours faithfully,
Mr.Francis K. Balo.
Bill & Exchange Manager
Barclay's Bank of Portugal ( B.B.P )
Email 1 :- balo_billxchange@barclays.pt ( office )
Email 2 :-b.fra01@hotmail.com ( Private ).