Is this email legitimate or not?

[lkm5ft2]

I received an this email shown below with the attachment which I have not
downloaded. I am trying to find out if it is spoof or not. Who do I contact
and where can I get an email address for Microsoft? Thanks in advance.
____________________________________________________________________
Subject: MICROSOFT PAYMENT PROCESSING FORM ATTACHED.
Date: 4/17/2006 4:09:03 A.M. Central Daylight Time
From: (e-mail address removed)
Reply To:
To: (e-mail address removed)
DEAR WINNER,

WE WISH TO INFORM YOU THAT THIS OFFICE HAS BEEN APPOINTED TO ASSIST IN THE
PROCESSING AND NOTARIZATION OF YOUR WINNING FILE. THUS ATTACHED BELOW IS YOUR
LOTTERY CLAIM FORM WHICH YOU ARE ADVISED TO COMPLETE AND SEND BACK TO THIS
OFFICE BY EMAIL ATTACHMENT OR FAX.

WE SHALL CONCLUDE THE PROCESSING OF YOUR WINNING FILE WITHIN 24HRS AND
FORWARD SAME TO THE PAYMENT AUTHORITY FOR IMMEDIATE TRANSFER OF YOUR PRIZE
AMOUNT.

KINDLY FILL YOUR FORM AND SEND IT BACK TO US FOR OUR OFFICE VERIFICATION.

SINCERELY YOURS,

MRS. LISBETH VAN GROOT.
GEN. SECRETARY (MICROSOFT CLAIMS DEPARTMENT).
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Try the New Netscape Mail Today!
Virtually Spam-Free | More Storage | Import Your Contact List
http://mail.netscape.com

Microsoft Lottery Payment For Attached.doc

 

[Rick Williams]

It is a scam. You can respond and follow along, and ultimately you will have
to pay to get your "prize". Don't do it, unless you want to bait them and
report them to authorities. I assure you, it is a scam.

 

[lkm5ft2]

Thank you. However, do you know of an email address for MS to report spoof?