Is this a scam?

I just got this email... At first I thought it was fake, but then I felt sad that this guy's customer died.

"Dear Friend,

How are you doing with your family? Hope fine, Please pay attention and understand my reason of contacting you today through this email, I'm the Bill and Exchange Manager in (Bank of Africa) Ouagadougou Burkina-Faso. In my department, during the Auditing of the year 2008, I discovered an abounded sum of $19.3.Million (Nineteen million three hundred thousand dollars) that belongs to our deceased customer who unfortunately lost his life along with his family. I desperately need your assistance to secure and move this huge sums of money left behind by my late client to your account.
Sharing ratio is 40/60 % reply me back Mobile: +22676472022

Yours Sincerely,
Mr.Robert Dutu"

Then I saw this conversation someone else had with him.



Think I should call him and see what we can work out? I could really use the money at the moment.