My "friend" in Ghana

This was in my email's junk folder. For the life of me I can't imagine why it would be in my junk folder:

"Dear friend, (he calls me friend but I don't know who this fella is)


My name is Mr. Ahmed Owusu a branch bank manager here in Ghana. After several official enquiries from the foreign trade office of our Chambers of Commerce and Industry, I decided to contact you directly for assistance. (of course you did, because I'm a financial big shot)

I am interested to transfer in your country through your assistance. I am in Ghana presently and I have the sum of Fifteen Million Eight Hundred and Fifty Thousand US Dollars which I would like to transfer into your account and invest in your country if possible. (15 million? pocket change, mate)

I made this money (US$15,850,000.00) out of my branch office excess profit for the 2007 fiscal year. (are you telling me the truth? this sounds like some shady business dealing) I choose you because I cannot be directly involved for I am still working with the bank, I hope you can understand my situation and assist me to receive and invest this money properly as this is my only hope. (oh I totally understand, why on earth would you want to transfer it here through a bank anyway? they will only charge you fees) You will get 30% of the total fund as commission for your sympathetic co-operation while 70% will be for me. (30%? you are too generous. I'll tell you what, I'll do it for free, out of the kindness of my heart - my early Christmas present to you)

Please kindly get back to me ASAP.

Best regards,

Mr. Ahmed Owusu."