This is a scam! Warn your friends and family about these types of scams. Do not reply to this scam if you receive the email.
Below is a copy of the simple email scam if you want to read it.
My name is Michael Lawrence, Attorney at law. Sequel to your non response to my previous email, I am re-sending this to you again thus;A deceased client of mine, that shares the same last name as yours,who died as the result of a heart-related condition on January 28th 2009. I have contacted you to assist in distributing the money left behind by my client (Forty Million, Three Hundred Thousand US) which is lodged in the bank.