Received in the US. Still a scam, just like before, with a few words changed. They're not trying very hard. This Lad has a doctorate like so many others.

From: Dr. Dele Johnson
Sent: Thursday, January 25, 2001 7:34 AM
Subject: Re: CONFIDENTIAL
FROM THE DESKTOP OF:
DR. Dele Johnson

I am Dr Dele Johnson, the Chief Accountant of the Nigerian Football Association, Parent body of the Nigeria '99 Local Organizing Committee, an affiliate of International Football Association (FIFA). In the course of our preparation to host the world youth soccer championship tagged (NIG, 99) early last year, huge sum of money running into millions of United States Dollars was budgeted by the then military Government for the successful organization of this competition. In the same vein, FIFA made millions of dollars available for the same project.

However, in my capacity as the Chief Accountant, to both local organizing committee (LOC), and the Nigeria Football Association (NFA), I and some of my colleagues in sensitive positions were able to influence the award of a contract for the reconstruction and refurbishing of the eight (8) stadium used for the competition. The contractor who handled these projects agreed to give my colleagues and I 10% of the total contract sum, if we were able to influence the award of the contract to their favor. So many foreign firms bided for this same contract, but because we knew whom we wanted the contract to be awarded to, we made sure that the contractor we had this understanding won the contract. They have been paid 90% of their total contract sum remaining the balance of 10% which we never wanted them to collect on our behalf because of the fear that they might not give us the balance of 10%. It is pertinent to note that, the remaining balance of a total sum of twelve million eight hundred thousand united states dollars (US$12,800,000.00) is laying in the suspense account of the Nigerian Deposit Bank (NDB), ready for transfer into an oversea account.

I have been unanimously mandated to seek for an honest and trustworthy foreign partner who will assist in ensuring the successful transfer of the above sum of money into his Personal/Company account since the Nigerian Code of Conduct Bureau does not permit us to operate a foreign account as public servants. On the successful remittance of the fund (US$12,800,000.00) into your nominated account, for your kind assistance you will be adequately compensated.

Be rest assured that, the modalities and logistics towards the successful transfer of this fund has been worked out. All we require from you is your cooperation. This transaction is 100% risk free. We kindly request that you accord to it the highest level of secrecy it deserves. Your swift response will be highly appreciated. Upon your acknowledgement of this proposal by e-mail, I will forward to you the detailed procedure for the transaction.

Note that, this transaction is legal and free from all sorts of risk and trouble. It does not contravene the laws of my country nor any International laws; hence the whole approval for the transfer will be officially and legally processed. This transaction will be concluded within five (5) working days if we follow it up and give it the serious attention that it deserves. Please reply through this e-mail address (fmysc_acc@africamail.com) thanks Awaiting your prompt response.