  We call $n$ a spoof odd perfect number if $n$ is odd and $n=km$ for two
integers $k,m>1$ such that $\sigma(k)(m+1)=2n$, where $\sigma$ is the
sum-of-divisors function. In this paper, we show how results analogous to those
of odd perfect numbers could be established for spoof odd perfect numbers
(otherwise known in the literature as Descartes numbers). In particular, we
prove that $k$ is not almost perfect.
