I strongly believe this is a scam! Do you agree?

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Here's the email sent to me just this morning and may i know what to do think of it? ------------------------------------------------------------------ Subject:URGENT MESSAGE RESPOND IMMEDIATELY [i] ATTENTION: PLEASE PARDON ME IF I HAVE OFFENDED YOU BY CONTACTING YOU FOR SUCH A BIG TRANSACTION THROUGH AN ORDINARY LETTER WHICH MAKES IT SUSPICIOUS CONSIDERING THE TYPE OF THINGS HAPPENING AROUND THE WORLD TODAY. HOWEVER, I WAS ADVISED TO EXPLAIN THIS TRANSACTION TO YOU ON A FACE TO FACE MEETING. I COULD NOT DO THIS BECAUSE OF THE SITUATION IN THE WORLD TODAY NOT BEING SURE OF YOUR REACTION. I AM MR. DEWAN SHOHAYEL, A CONSULTANT AND BROKER FROM BANGLADESH. I WAS HIRED BY A JAPANESE BUSINESSMAN TO BROKER AN INVESTMENT DEAL BETWEEN HIM AND OIL COMPANY IN VENEZUELA. THIS DEAL WAS EXECUTED IN JANUARY, 2003 AND MATURED FOR TERMINATION IN JANUARY 2005. ON MATURITY, THE JAPANESE BUSINESSMAN AND THE OIL FIRM DECIDED TO TERMINATE THE INVESTMENT IN CASH TO AVOID PAYMENT OF INVESTMENT TAX WHICH AMOUNTED TO SEVERAL TENS OF MILLIONS OF US DOLLARS TO THE AMERICAN INTERNAL REVENUE SERVICE (IRS). A SPECIAL ARRANGEMENT WAS MADE BETWEEN A TOP JAPANESE BANKER WORKING WITH JAPANESE BANK IN NEW YORK, THE OIL COMPANY AND THE BUSINESSMAN TO TERMINATE THE INVESTMENT IN CASH PAYMENT UNDER A FICTITIOUS NAME, WITH AN ARRANGEMENT TO CHANGE IT LATER WITH A POWER OF ATTORNEY WHICH THEY PREPARED AND HANDED OVER TO THE BANKER. I WAS DIRECTLY INVOLVED, WELL PAID AND MANDATED TO ORGANIZED AND CARRY OUT THE DEAL. ALL THE CASH WAS WITHDRAWN IN JUNE 2005 AND TRANSPORTED TO EUROPE BY DIRECT BANK VAULT DELIVERY TO A FINANCE COMPANY FOR SAFEKEEPING PENDING THE COLLECTION. THE REAL CONTENT OF THE BOXES WAS NOT DECLARED TO THE STORAGE AS IT WAS DELIVERED AS PERSONAL FAMILY TREASURE WORTH US$25M.THE CERTIFICATES FOR THE STORAGE, SECRET CODES FOR THE OPENING OF THE BOXES AND ITS KEYS WERE ALL HANDED OVER TO ME. MR. TAKASHI THE FLORIDA BUSINESSMAN WAS PLANNING TO GO TO EUROPE BY AUGUST 2005 WITH ME FOR THE COLLECTION WHEN THE UNEXPECTED HAPPENED IN HURRICANE KATRINA MISHAP, A NATURAL DISASTER WHICH CLAIMED HIS LIFE AND THAT OF THE TOP BANKER. THIS LEFT ME DEVASTATED AND CONFUSED AS I HAVE NOT YET HANDED OVER THE DEPOSIT DETAILS TO THE OWNER AND THE POWER OF ATTORNEY PREPARED FOR THE CHANGE WHICH WAS SIGNED WAS STILL WITH THE BANKER IN HIS OFFICE WHICH WAS LOST. SINCE LAST DECEMBER THE DIPLOMATIC STORAGE MANAGER HAS BEEN CALLING ME TO BRING OR TELL THE OWNER TO COME OVER FOR COLLECTION. SINCE THEN, I HAVE BEEN FINDING ANY RELIABLE PERSON TO COLLECT THESE CONSIGNMENTS UNDER SPECIAL AND WELL NEGOTIATED ARRANGEMENT UNTIL I CAME ACROSS YOUR DETAILS. BE REST ASSURED THAT THIS TRANSACTION HAS BEEN WELL ORGANIZED, [b]100% SAFE, LEGAL, AND SHOULD BE KEPT VERY CONFIDENTIAL. [/b] SIGNIFY YOUR INTEREST BY GETTING BACK TO ME VIA MY EMAIL AS SOON AS POSSIBLE. REGARDS, MR. DEWAN SHOHAYEL.[/i]