FROM THE DESK OF MR PETER WELL
DEPARTMENT OF PETROLEUM RESOURCES
VICTORIA ISLAND,
LAGOS


RE: URGENT & CONFIDENTIAL BUSINESS PROPOSAL

I am mr peter well a member of the Contract Award
Committee of the above department.


Terms of Reference:
My term of reference involves the award of contracts to
multinational companies. My office is saddled with the responsibility
ofcontract
award, screening, categorization and prioritization of projects
embarked
upon by Department of Petroleum Resources (DPR)
as well as feasibility studies for selected projects and supervising
the project
consultants involved. The DPR is now compiling
beneficiaries to be paid
for the last Fiscal Quarter of 2002 and the first quarter
of this year.The crux of this letter is that the finance/contract
department
of the DPR deliberately over -invoiced the contract value
of the
various
contracts awarded. In the course of disbursements, this
department has
been
able to accumulate the sum of US$36.625(Thirty Six Million, Six
Hundred and Twenty-Five Thousand U.S Dollars) as the over-invoiced
sum. This money
is currently in a suspense account of the DPR account with
the Debt
Reconciliation Committee (DRC).We now seek to process the transfer of
this
fund
officially as
contract payment to you as a foreign contractor, who will
be fronting
for us as the beneficiary of the fund. In this way we can
facilitate
these funds into your nominated account for possible
investment abroad.
We are not allowed as a matter of government policy to
operate any
foreign account to transfer this fund into.However, for your
involvement
in assisting us with this
transfer
into your nominated account we have evolved a sharing
formula as
follows:

(1) 25% for you as the foreign partner
(2) 70% for I and my colleagues and
(3) 5% for taxation and any miscellaneous expenses that may
arise in

the course of the execution of this business.We shall be relying on
your
advice as regards investment of
our
share in any business in your country. Be informed that is
this business

genuine and 100% safe considering the high-power
government officials involved.
Send your private fax and telephone numbers including your
mobile cell
number to this email address:(censored) Upon your
response, we shall provide you with further
information
on the procedures.Expecting your prompt positive response
as I look
forward to a good business relationship with you.

Sincerely,

MR PETER WELL