From: Dr Henry Idumah Esq.
c/o The Abacha's Family Legal Adviser
Direct Tele/fax: 234-1-2647182
Email: henry_idumah@yahoo.com

Date: March 7th, 2002

Attn.: The Chairman/CEO


I am Dr. (Mrs.) Maryam Abacha, wife to the late
Nigeria Head of State - General Sanni Abacha. I am
proposing this business to you because we could be of
great assistance to each other, likewise developing a
cordial business relationship. I currently have within
my reach the US$75m (Seventy Five Million United
States Dollars) that I intend to use for investment
purposes specifically in your country. This money
came as a result of a pay back contract deal between
my late husband and a Russian firm on our country's
Multi-billion Dollars Ajaokuta Steel Plant. 

The Russian partners returned my husband's share after
his death, which was lodged with my husband's security
firm in Nigeria of which I am a director. Right now,
the present government has revoked our licenses that
allow us to own a financial and oil company. In view
of this, I acted very fast in withdrawing the money
from the company's vault well preserved and packaged
in trunk boxes and deposited it in ECOWAS Security
Bank. I have since declared our security company
bankrupt. No record ever existed concerning the money
neither is the money traceable by the government
because there is no document showing that we received
the money from the Russians.

My husbands account with Bankers Trust Plc, Frankfurt 
Branch, Germany, Acct # 81430015, (DM) Bankers Trusty
Co., Church Street Station New York, Acct #04-400-984
($), Bankers Trust Acct# 4407400071, (STG ) City Bank
NA Zurich, P.O.box 2448021, Switzerland Acct
#0/984225/008 (Swiss Franc) with money running into 
billions U.S. Dollars  have all been frozen by the
present government and my eldest son, Mohammed is in
detention for more interrogation about my late husband
assets and some vital documents. Most of our companies
licenses have been revoked.

Due to the present situation in the country regarding
the government's attitude towards my family, it has
become quite impossible for me to make use of the
money within the country, thus I seek your assistance
to move the money out of this country. On your
consent, I shall expect you to contact me urgently to
enable us discuss this transaction in detail. Bearing
in mind that your assistance is needed to transfer
this fund and the transaction will be mutually
beneficial. Your urgent response is required.

 All correspondences must be channeled to our legal
adviser Henry Idumah esq. through this Direct
Tele/fax: 234-1-2647182 or email:-

I must also use this opportunity to implore you to
exercise the utmost indulgence to keep this
transaction a confidential issue.

Thank you.


N.B.  If for any reason you are not interested, please
let me know.

Do You Yahoo!?
Try FREE Yahoo! Mail - the world's greatest free email!