Dear Sir,

It is with trust and confidence that I write to make
 this urgent and important business proposal to you.

I am a senior accountant with Nigeria Petroleum
 Cooperation (NNPC) here in Lagos.

 The proposal of this letter is to seek for your urgent
 assistance in securing the worth of an already
executed remunerated contract number
 NNPC/PED/1440/LAGREF/95, executed to the NNPC by
 foreign contractors and the contract sum was
 deliberately over invoiced (inflated contract value)
to the tune of thirty-five million, five hundred
 thousand United State dollars ($35,500.00m) only. The
 original contractor has been paid following the
 completion and commissioning of the various contracts
and they are unaware of the over invoiced.

 Presently, these fund has been approve for payment but
 still floating in the central bank of Nigeria (CBN)
 suspense account awaiting activation. However, since
 the initial contracts were executed by foreign firms,
 only a foreign firm can also make claims or act as a
 beneficiary for the purpose of transferring this money
 out of Nigeria. I and my colleagues agreed together to
 contact you for urgent assistance. We are in control
 of all the procedures and we have capability to
 manipulate any kind of difficulties we may come across
 during the transaction. Your assistance will be needed
 for two main reasons: (a) as senior government
 employee, we are not permitted by the Nigerian law to
 operate foreign accounts. (b) You will assist us to
 arrange on investment potentials and prospects in your
 country in order to enable us reduce part of the fund
 back to our country. I and my colleagues also have
 agreed unanimously to compensate you with 30% of the
 total sum if you assist us to transfer this money in
 your nominated bank account, 10% will be set aside to
 offset incidental expenses that might be incurred
 either of us in the cause of effecting this transfer.

 The remaining 60% shall be our share. All necessary
 arrangement require for a speedy conclusion of this
 transaction have been put in place with top officials
 of the Nigerian Federal Ministry of finance and the
 Central bank of Nigeria to enable us conclude the
 whole transaction within 21 working days.

 What is required from you is (1) you bank details to
 be used (where this fund should be remitted). (2) The
 name of the company to be used as beneficiary must be
 very reliable. (3) Your private phone and fax number
 for easy communication. The nature of your company?s
 business is irrelevant to this transaction. It is also
 very important to inform you that this transaction and
 information shall be handled with absolute secrecy and
 confidentiality, because this deal involves some high
 ranking Nigerian Government officials who would not to
 be involved/mentioned in any form of scandal, should
 this deal be made open/exposed.

We shall appreciate your acceptance to assist us to 

conclude this transaction in no distant time.

With best regard and God bless.