Greetings my dear Scam

Is it a scam? 
Email from Mrs. Helen Jones address helenjones342@yahoo.com , Beware of the sender as numerous scam emails has been sent by this particular individual. Emails like these are designed to commit online frauds and steal identity. Do not fall victim of identity theft. Do not sharing any banking details with the sender. Identity theft is common over Internet.  
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About Fraud
From: "Mrs. Helen Jones" <paulnlemorisa77@yahoo.co.jp>
Reply-To: "Mrs. Helen Jones" <helenjones342@yahoo.com>
Subject: Greetings my dear,

Greetings my dear,

I don't know how my generosity offer may sound to you, especially as it comes from a stranger, as it's the only change I have to give my wealth away for charity work due to my health situation. I am Mrs Helen Jones.I am willing to donate the sum of US$ 3,000,000.00 million dollars to your care.

I will like to hand you over this fund as a donation to help flood affected and poor street children or to establish a manufacturing company to create job opportunity for jobless people as I cant invest byself due my prsent condition of ill health , I want to hand over this fund to you as it was my vow to establish charity project before I leave the world. I took this decision because I don't have any Child that will inherit this fund, and my husband relatives have seized all his investments due to that I don't have a Child.

I will offer you 25 percent of the total fund for any expenses that may occur during this charity work, and I want you to always pray for me for my up coming surgery.

Lastly, I honestly pray that this money when transferred will be used for the said purpose even though I am late then, because I have come to find out that wealth acquisition without Love is vanity.

I await urgent reply.

Respectfully yours,
Mrs Helen Jones