It is a scam. Depending on your local law enforcement or your bank, you can have them report it, but they are so prevelent, that this and the 419 type fraud (used to be primarily Nigerian in origin, but now come from any country) that they will only be investigated now if there is a loss of funds or death. I used to do financial infestigations for a living (money laundering and terrorist stuff) and these came across my desk all the time...
If it is too good to be true, it is.