I am Mr. Idris Ugo, deputy director and contract awarding committee chair man in Nigerian National petroleum corporation (NNPC), I got your contact address from a reliable associate who is one of the executive committee chairman officer of rotary international club here in Lagos via Nigeria . This man talks good of you with trust, so I decided to propose to you this business in strict confidence. PURPOSE: On behalf of my colleagues who are ministerial officials and the other officers in charge of offshore remittances in this corporation. We are seeking your assistance for the transfer of thirty million united state dollars ($30,000,000.00) to your account for further private investment purposes. SOURCE OF FUND: This amount to be transferred into your account accured from over invoiced contract amount for the construction of oil refinery substations in Nigeria (northern region) in 1994 to expatriate companies. The contract which was originally valued for one hundred million us dollars was manipulated to read one hundred and thirty million us dollars then the extra ($30,000,000.00) is what we want to transfer to your account. This contract has since been executed and the contractors had been paid all their contract bills remaining the $30,000,000.00 USD as commission for my colleagues and me.

REQUIRED: What we expected from you by fax during your reply are:

(A) Your name and contact address, Your phone and fax numbers for easy communication

(B) The name of your bank, phone and telex numbers, and your bank account as to where this money will be lodged.

(C) To maintain high degree of secrecy as our good images are at stake.

DISBOURSEMENT: we have resolved that you will take twenty percent of the total amount for your assistance because it impossible for us to claim the contract over invoiced money here in Nigeria without your assistance for the fact that we are civil servant and prohibited from operating account of foreign currencies. In addition, 10% has been mapped out for any miscellaneous expenses incurred by you and us during this business and 70% is for my colleagues and my self.

SECURITY: All modalities to effect the payment and subsequent transfer of this money have been worked out. So this transaction is 100% risk free. Though, you are required to treat this business with strictest confidence as we are expect this transfer to last for 14 banking days from the day we received your banking in formations.

Please be informed that the nature of your business will not necessarily determine the success of this transaction.

I want your immediate response through my e-mail: blahblah@blahblah.blah, I will highly appreciate it if you treat this business with the strict confidence it demands for security reason.

Best regards,

Mr. Idris Ugo.