請問，這是網路詐騙嗎？

小弟在網拍賣東西，一開始他問我可以多少元賣他，我回覆他之後，他回信給我能不能賣他，還開價比小弟賣價高，小弟覺得怪怪的，所以上來發問一下。
是否也有人遇過？

Hello,

Thanks for your response, First thing First i want to let you know
that Trust is business. So let Trust each other in starting of this
business, Once again my Name is Mr. Jones Smith I visited Taiwan
Taipei 2 Years Ago and I find That Taiwan People are lovely and
Trustworthy that i can TRUST which is the reason why am buying from
your Country this Time. Am right now in CANADA for a purpose, I really
need this particular item of Yours for my Lovely SON Kenny Smith
schooling in West African Nigeria as a birthday gift.

I will offer you the sum of NT$ 12,000.00 for This item (+) The
shipping cost through (EMS SPEED POST OFFICE) to my SON address below.

Full Name:-Kenny Smith
Address:- No 40 Awolowo Road
City:-Ibadan
State:-Oyo State
Zip Code:-23402
Country:- Nigeria
Phone #:-23480735618

Payment will be made through Bank to Bank Transfer to your
account,Which My bank manager Advice me that Money Transfer will only
take 24 to 72 hours to your account, I will be so Grateful if you
Finally Sell this item for me.

You don't have to wonder why am buying this item from your Country,i
Just want this Year Birthday Gift for my SON to be a Surprise to him
from Taiwan.

The Below information will be needed for the Payment.

Full Name
Bank Name
Account Number
Country
Item Name

Kindly Get back to me as soon as you Read this Message.

Regards.