I thought this was a hoot! (sez our kindly contributor) So do we. It has all the usual stuff - I work for the NNPC, deliberate over-invoicing, we need a foreign partner, you were recommended by a good friend, give us your bank account number - but with its own delightful style. This time they don't bother urging you to keep it quiet to protect their reputations.

REQUEST FOR URGENT BUSINESS TRANSACTION.

I am DR. KINGSLEY UDE. The financial controller of the Nigeria National Petroleum Corporation (NNPC) Headquarters lagos. I am writing on behalf of my colleagues in (NNPC) and have been assign to seek for the assistance of a reliable foreign company through which we can transfer the sum of THIRTY FIVE MILLIOM U.S DOLLARS ONLY (US$35,000,000). This money is deposited in the NNPC Treasury account with the Central Bank of Nigeria.

ORIGIN OF THE FUND:

This sum arose from the deliberated over-invoicing of a contract awarded by my ministry (NNPC) to foreign firm in the twilight days of the last military regime. This contract has been completely executed and commissioned and the contractor that handled this contract has collected his full and final payment thus leaving behind the above stated amount which represent the over invoiced sum.

We have been safeguarding this money for conducive time for itâs transfer out of the country for our personal use. However, the code of employment does not allow us (civil servant) to own and operate foreign account and because the contract was handled by a foreign firm and the payment made in dollars, we now need a foreign partner that will present himself as the sub-contractor so that the fund will be transfer into your companyâs or personal account.

Your address was made available to us by a very good friend who work with the Nigeria export promotion council and he assured us of your companyâs viability and capability in business transaction. This assurance gave us the courage to link you up in this particular transaction and I hope it will be of mutual benefit to all of us. Note that the nature of your business is not particularly relevant to the success of the transaction. All we require is your willingness to present yourself as the subcontractor by providing your bank information so that the fund will be transferred into your account.

SHARING RATIO:

For your assistance in this business , your share will be 30% of the total fund. I and my colleagues will take 60% while we set aside 10% for any expenses that may incurred in the course of this transaction. If you are willing to assist us in this business. Send the following information.

This information will enable us put an application for payment approval to the concerned Ministries and final to the Central Bank of Nigeria (C.B.N) and it is going to last for 6-7 working days starting from the day we receive the above information. All modalities for the take öoff of this transaction have been worked out and further action will commence immediately we hear from you.

I am waiting for your reply by fax on this tel/fax number :234-1-2666488 as stated above.