Scam E Mail you got to be kidding

I received this nonsense today, "Dear Sir/Madam

I am Barrister James Smith the personal attorney to Mr.Alexander
Litvinenko the late Russian ex-spy.Before his death my client made a
confessional statement to me that he has the sum of $10,500,000,00 USD in a
security firm that is undisclosable right now.
As a foreigner your assistance is needed to claim the funds,every legal
backing document will be sent to you.For your effort you will be
rewarded with 30%.
If you are interested reply to my personal
email:barr.james_legalpractioner@yahoo.co.uk"

A tasteless joke? probably not. A scam, Probably. There really needs to be a system for dealing with this sort of thing. At the end of the day some people do give away personal details. We can all be fooled at some time.