people really fall for this kind of thing?

just got back from a couple of days out of town and this email was in my inbox.  apparently more and more people are falling for this kind of thing lately but I just can't figure it out.

Reply-To:	mm04.daniels@gmail.com
From:	DANIELS MARY

PHONE NUMBER +229 97 017443.

I am MRS MARY DANIEL the Audit Manager & Accounts dept. in the AFRICAN DEVELOPMENT BANK (ADB). I am writing to request your assistance to transfer the sum of $22.300, 000.00 (Twenty Two Million, Three Hundred Thousand United States dollars) into your accounts. The above sum which belong to an American national who is now late Mr.Raymond Beck Mrs. Dorene Beck who died on Egypt Air Flight 990 http://news.bbc.co.uk/1/hi/world/americas/502503.stm and since then the fund has been in a suspense account.

After my further investigation, I discovered that Mr.Raymond Beck Mrs. Dorene Beck died with his next of kin and according to the laws and constitution guiding this banking institution stated that after the expiration of (5) five years, if no body comes for the claim as the next of kin, the fund will be channel into national treasury as unclaimed fund.

Because of the static of this transaction I want you to stand as the next of kin so that our bank will accord you the recognition and have the fund transfer to your account. The total sum will be shared as follows: 50% for me, 50% for you and expenses incidental occur during the transfer will be incur by both of us. The transfer is risk free on both sides hence you are going to follow my instruction till the fund transfer to your account.

More details information with the text of application form will be forwarded to you to breakdown, explaining comprehensively what require of you. 

Your Full Name...........................

Telephone................................

Your Sex.................................

Your Age.................................

Thanks 

MARY DANIEL