First, I must solicit your strictest confidence in this transaction. This is by virtue of its nature as being utterly confidential and top secret. You have been recommended by an associate who assured me in confidence of your ability and reliability to prosecute a transaction of great magnitude involving a pending business transaction requiring maximum confidence. I was to meet you in your country in the course of a government delegation presently in London, of which I am a member . However our trip to your country was called off just this morning, therefore I decided as an alternative to contact you by email from London in the belief that on my return to Nigeria you would have already received this letter and responded.

We are top officials of the Federal Government Contract Review Panel who are interested in the importation of goods into our country with funds which are presently trapped in Nigeria. In order to commence this business we solicit your assistance to enable us transfer into your account the said trapped funds.

The source of this fund is as follows: During the Regime of our late Head of State, General Sani Abacha, the government officials set up companies and awarded themselves contracts which were grossly over invoiced in various Ministries. The present Military Government set up a Contract Review Panel and we have identified a lot of inflated contract funds which are presently floating in the Central Bank of Nigeria. However, by virtue of our position as civil servants and members of this panel, we cannot acquire this money in our names. I have therefore, been delegated as a matter of trust by my colleagues of the panel to look for an Overseas partner into whose account we would transfer the sum of US$36,400,000.00 (Thirty Six Million, Four Hundred Thousand US Dollars). Hence we are writing you this mail.

We have agreed to share the money thus:
1. 70% for us (the officials)
2. 20% for the account owner (you)
3. 10% to be used in settling taxation and all local and foreign expenses.

It is from this 70% that we wish to commence the importation business, please note that this transaction is 100% safe and we hope to commence the transfer latest in ten (10) banking days from the date of receipt of the following information by FAX00234 17596066 your banker's name and address, account number and fax number.

The above information will enable us write letters of claim and job description respectively. This way we will use your company's name to apply for payments and re-award the contract in your company's name. We are looking forward to doing business with you and solicit your confidentiality in this transaction . Please acknowledge the receipt of this letter using the above tel/fax number. I will bring you into the complete picture of this pending project when I have heard from you.

NOTE: PLEASE KINDLY QUOTE THIS REFRENCE NUMBER (FO/01) IN YOUR RESPONSE AND FAX A COPY TO THE LINE GIVEN ABOVE

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