Is this offer a scam?

I'm a new user on eBay and I've been selling some pairs of shoes, which one of them recently had an offer (Womens W Nike Shox Enigma 9000) from someone who claims to be in the USA, and wants to purchase it for their cousin, who is in the UK. They stated that they'd send me £170.00 via PayPal in order to buy them a £100 Amazon Gift card alongside delivering the shoes as they stated they wanted to "gift their cousin and make it more presentable" to the location I was given. Is what they're trying to get me to do a scam? I'm really confused, and I have barely any experience using eBay. Any answers which would help me out here would be appreciated whether its worthy of doing what they asked me to do, or should I just deny the offer and wait for a different buyer who may be better.

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Yes, that sounds scammy.   You don't need to reply.  Just put their ID on your blocked bidder list:

 

http://offer.ebay.co.uk/ws/eBayISAPI.dll?BidderBlockLogin

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