I am sorry to encroach into your privacy in this manner, This is a 
personal email directed to you for your consideration alone, I request 
that it remain  and be treated as such only. I am Mr. Michael Finnerty 
Auditor working with Banco Santander,I have an interesting 
business proposal for you that will be of immense benefit to both of 
us. Although this may be hard for you to believe, we stand to gain Ђ15,000,000.00 
(fifteen million euro) between us in a matter of days. Please grant me the 
benefit of doubt and hear me out. I need you to signify your interest 
by replying to this mail. Most importantly, I will need you to promise 
to keep whatever you learn from me between us even if you decide not 
to go along with me. The owner of this dormant account is a Foreigner 
by name "Steve Fossett" who died on September 3, 2007. in a plane 
crash in  Sierra Nevada. On further investigation i realized that his 
wife also passed away shortly after his death and they had no child.

https://en.wikipedia.org/wiki/Steve_Fossett

The bank will approve this money to any foreigner because the former 
operator of the account is a foreigner and from USA in particular and 
I am certainly sure that he  is dead, and nobody will come again for 
the claim of this money A foreigner can only claim this money with 
legal claims to the account Holder; therefore I need your cooperation 
in this transaction. I will provide the necessary information needed 
in order to claim this money, But you will have a corporate or 
personal Bank Account where this can be transferred. If you are 
capable of assisting me then send your private Telephone No, Your Age, 
  occupation And Fax number.I wish for utmost confidentiality in 
handling this transaction. I want to assure you that the transaction 
is free from any type of risk because due process will be followed 
accordingly. I will make more details available to you on receipt of a 
positive response from you. Reply me at: mfinnerty277@gmail.com.

Greetings,

Michael Finnerty.