Boat sale scam-anyone else?

Here's the latest e-mail I have received from a guy "interested" in my boat. Apparently he saw it on flipsell-it's got my e-mail address. Reeks of scam to me.

HELLO,
I HAVE JUST CONTACTED MY CLIENT WHO IS RESIDENT IN LONDON BUT IS ON A THREE WEEK VACATION IN GERMANY . IT IS QUITE INTERESTING THAT MY CLIENT HAS ACCEPTED MAKING PAYMENT FOR THE BOAT AFTER CONSIDERING THE INFORMATION YOU PROVIDED ABOUT THE PRESENT CONDITION AND PRICE OF THE BOAT.

AS HE EXPLAINED TODAY,HE HAS A CERTIFIED CASHIER'S CHEQUE OF $26000.00 DEPOSITED FOR THIS TRANSACTION,THIS IS AS A RESULT OF A LOAN GRANTED TO HIM FOR THE PURCHASE OF A 54000 KVA TRACTOR HE INTENDED USING IN HIS LOCAL FARM BUT HE LATER RESORTED TO BUYING THE BOAT SO THE CASHIER'S CHEQUE IS IN EXCESS OF $4,500 SINCE WE HAVE AGREED ON $21500.00 FOR THE COST OF THE BOAT.

HE ADVICED ME TO DISCUSS WITH YOU SO THAT HE CAN MAIL THE CASHIER'S CHEQUE TO YOU FOR THE PAYMENT OF THE BOAT BUT YOU HAVE TO REFUND THE EXCESS ($4,500)TO THE SHIPPER SO THAT HE CAN USE IT TO PAY OFF THE SHIPPING BILLS/CHARGES.
THEREFORE,I URGE YOU TO PROVIDE YOUR COMPLETE MAILING INFORMATION(which include your legal name and correspondence address), CONTACT PHONE NUMBER SO THAT HE CAN MAIL THE CASHIER'S CHEQUE TO YOU.
THANKS AS I WAIT TO RECIEVE YOUR CONSENT ON THIS TRANSACTION SOON.PLEASE,MAKE SURE THAT THE ADDRESS IS CORRECT TO AVOID FUNDS ENTERING THE WRONG HAND.
PLEASE CONFIRM THIS AND PROVIDE THE FOLLOWING:
1.LEGAL NAME
2.CORRESPONDENCE ADDRESS
3.DIRECT PHONE NUMBER
FOR A CHECK PAYMENT TO BE MADE TO YOU ON OR BEFORE FRIDAY THIS WEEK.
REGARDS,

SAM.

Anyone else heard of this guy? (Samuel Bruce)I think the all caps adds a professional touch for any "boat broker"