Skype Scammer?

[15:24:45] *** Greetings Levinsson!!!

I am MR. DAVID KOCH, an accountant with one of the reputable Banks here in West Africa. I am also an account officer to late Mr.James Levinsson, who was a contractor with Shell International Petroleum Co Ltd here, On the 11th of May 2007, Mr. James Levinsson, his wife and their two Children were involved in a car fire accident along Awutu-Effutu-Senya district in the Central Region of Accra. All occupants of the vehicle unfortunately lost their lives. Since then I have been trLevinsson to locate any of Mr.James Levinsson, extended relatives, but this has also proved unsuccessful. After these several unsuccessful attempts, I decided to track his similar name through the Internet/Skype, to locate any member of his family hence I contact you. The reason why i contacted you is to assist me in repatriating the money left behind by Mr.James Levinsson, before they get confiscated or declared unserviceable by the Bank. Since I have been unsuccessful in locating the relatives of the deceased over one year now.

I seek your consent to present you as the next of kin to the deceased so that the proceeds of this account valued at about US$12.3 Million Dollars can be paid to you and then you and i can share the money. 50% to me and 50% for you for your assistance.

All I require is your honest cooperation to enable us execute this transaction successfully. I guarantee that this will be executed under a legitimate arrangement that will protect you from any breach of the law because as his account officer, i have all the whole legal document that will permit you to receive the ***