Consequent upon a recent meeting held by the members of the above named committee, I was mandated to source for a very reliable and trust-worthy individual into whose personal or company account we can transfer the sum of US $31,000,000.00 ( Thirty-One Million United States Dollars ) only.

As valuers, contract award members and project implementers, we deliberately over ñ invoiced some contracts, which were executed by foreign contractors. All the foreign contractors that executed the various contracts have been duly paid their contractual amounts. Now, this US$ 31,000,000.00 is floating in the suspense account of the Nigeria National Petroleum Corporation (NNPC) in the Central Bank of Nigeria (CBN) reflecting on all records as debt due for payment to a foreign company. No company has this money. [ you don't say...] It is the over ñ invoicing which we did. Therefore, this money will be paid to any company, which my committee will forward to the Federal Ministry of Finance (FMF).

We can not transfer this money by ourselves because we are civil ñ servants and we are not allowed to have foreign accounts. Therefore, I, on behalf of the committee hereby solicit your assistance to enable us to transfer this money into your private / company account.

For assisting us in this business, you are entitled to 25% of the whole money. 5% will cater for both local and international expenses. You will then give us 70% of the money when we come to meet with you in your country for the sharing of the money after it has been transferred into your account.

We have made all the investigations and arrangements that will ensure a successful and hitch-free transaction. So, I am hereby giving you the full assurance that there is no risk in this business. It is 100% safe.

Please, ask me as many questions as you can so that you will understand everything before we begin this transaction.

We donít know each other before neither have we seen. However, I got your address from the list of honest businessmen and women, which was given to me by the international business bureau in my country.

Make sure you send everything to me through the above e-mail address. [ as opposed to what other way? ]

If you just wandered in, hi! Believe it or not, there are other letters in this vein. If you've been toiling through the whole collection, I doubt much can surprise you by now.