When is a scam e-mail not a scam?

When the person who sends you the scam e-mail says "this is not a scam", that's when.

-------- Original Message --------
Subject: Re:Thanks (19-Sep-2005 23:29)
From: david_walker@handbag.com
To: david_walker@handbag.com

My Good friend,

I know you will definitely take this as a deceptive e mail, because of the
swindle news we hear everyday and now it happens am from Russia where it seems to happen more often.Let me first of all inform you, i got your e.mail
id from a mail directory and decided to e.mail you for apermission to go ahead for you have to agree with me that that is the easiest way to communicate with you for i don't have any of your contacts.
I am Mr. David Walker a personal treasurer to Mikhail Khodorkovsky the Richest man in Russia and owner of the following companies: Chairman CEO: YUKOS OIL (Russian Largest Oil Company) Chairman CEO:Menatep SBP Bank (A well reputable financial institution with itâ??s Branches all over the world)

SOURCE OF FUNDS:

I have a profiling amount in an excess of US$100.5M, which I seek your Partnership in acommodating for me. You will be rewarded with 60% of The total sum for your partnership. Can you be my partner on this?
INTRODUCTION OF MY SELF:

As a personal consultant to him, authority Was handed over to me in transfer of money of an American oil merchant For his last oil deal with my boss Mikhail Khodorkovsky. Already the funds have left the shore of Russia to an European private Bank where the final crediting is expected to be carried out. While I was on the process, My Boss got arrested for his Involvement in politics by financing the leading and opposing political parties (the Union of Right Forces,Led by Boris Nemtsov, and Yabloko, a liberal/social democratic party Led by Gregor Yavlinsky) which poses treat to President Vladimir Putin Second Tenure as Russian president.
You can catch more of the story on This website:

http://newsfromrussia.com/main/2003/11/13/51215.html

YOUR ROLE:

All I need from you is to stand as the beneficiary of the Above quoted Sum and I will re-profile the funds with your name, which will enable The European bank transfer the sum to you. I have decided to use this Sum to relocate to American continent and never to be connected to any Of Mikhail Khodorkovsky conglomerates. The transaction has to be concluded in 2 weeks before Mikhail Khodorkovsky is out on bail. As soon as I confirm your readiness to conclude the transaction with me, I Will provide you with the details. Thank you very much for your understanding as i will await for your quick response.

Warmest Regards

David Walker.(Mr)