Dear sir

We wish to solicit your assistance to provide us with a solution to a money transfer of Thirty nine Million United States Dollars. We got your contact from my brother in law that works with the Federal Ministry Of External Affairs in Nigeria and a careful study of your business activities confirm that you are the one we need. We are members of the special committee newly instituted by the present civilian administration of President Olusegun Obansanjo. Our duty is to review all contracts awarded to foreign firms/contractors from the Ministry of Petroleum from 1993 to May 28th 1999. It may interest you to know that most of the contracts awarded were over invoiced or inflated. One of such contracts has been identified. The said contract was originally executed by an Italian based firm (Straberg Italiano Spa) in (1996), to supply 250,000-monax turbine polypropylene plant sand 150,000 bpsd for Kaduna refinery. Pipeline reconstruction and computer optimization for plants “A” to Kaduna refinery, as part of the measure taken to aid the turn around maintenance to recoup the almost collapsed refineries in Nigeria. The total amount approved by the then Military Government was put at $125,000.000. 00M USD. The actual amount used for executing the contract was estimated to be 86,000.000.00M USD, which has since been paid to the foreign contractor. The remaining $39,000.000.00M USD was inflated. The over inflated amount is lying in one of the country’s apex bank escrow account, waiting to be dispatched to a designated bank account. More information shall be made known to you upon the positive confirmation from your good self that you are willing to assist us in the completion of the understated proposal. What we want from you now, is to provide a safe account where the inflated amount will be transferred.

Secondly, we need the name of your choice company and address- Tel/fax numbers. By doing so, your company will be created as artificial contractor and thus can lay claim to the inflated amount. My colleagues and I have agreed to compensate the owner of the account used for this transaction with 10% of the total amount remitted. We shall keep 80% and 10% will be reserved for taxes and other miscellaneous expenses. We intend to consummate this transaction within the shortest possible time based on your cooperation and support.

CHANCES: The chances of success is sure, having succeeded in moving US$5M to an account in Hong Kong, save for the mischief of the account owner; we would have been through with this project. Besides, we have the support of colleagues from other renowned Government departments. Our chances of success are as good as gold. ADVICE: This project demands mutual support, commitment, confidentiality and trust. Delay is dangerous. Therefore, we desire consistent and purposeful participation as we thread the part of greatness. Confidentiality is our watchword, mutual trust is our beacon. Endeavor to remain in steady contact and send me your personal phone and fax no for easier communication and further clarification. I honestly assure you that this transaction is 100%risk-free.