With due respect, I take the liberty to contact you for an urgent business transaction which will be of immense benefit to all parties concerned. I am Alhaji Ibrahim Kalto, the Chairman of the Contract Tenders Board of the Nigerian National Petroleum Corporation (NNPC).

My committee has the responsibility for the recommendation and award of contracts and supplies for the NNPC. In the course of our assignment, my colleagues and I over-inflated the contract sums for a number of the contracts we awarded to the tune of USD $25.8 M (Twenty five million, Eight hundred thousand Dollars). This sum is presently in a suspense account in the Central Bank of Nigeria, Known only to myself, my colleagues on the board and our contacts at the Central Bank of Nigeria. The foreign contractors who executed the jobs have all been fully paid off. My colleagues and I require your kind assistance to transfer this sum of USD $25.8M to an offshore account anywhere safe. We shall compensate you with 25% of this sum for your assistance after the transfer has been concluded. My colleagues and I will share 70% and the remaining 5% have been set aside to repay any incidental expenses that may be incurred by either party in the course of effecting this transfer.

Please be reassured that this transaction is absolutely risk-free on both sides since we are using our position to ensure that the transfer is hitch-free. We have already concluded the groundwork in this respect.

The new civilian government in the country has given us the most auspicious environment to do this transaction; since the funds will be viewed as part of the money looted away by the last military government. We, however, demand that this transaction be kept strictly secret even after its conclusion.

All that is required of you right now is the particulars of your private or company account or any other account you may choose to nominate into which this fund is to be remitted. As soon as this is received, we shall commence the process for this transfer. This, by our calculation, should take not more than 10 working day for the whole transfer process to be concluded.

Send me you response ASAP to my e-mail address (above) and include your Tel/fax number for ease of further correspondence.