ATTN:    SIR

It is with trust and confidence that I write to reveal
this urgent business proposal to you. I was assigned
by two of my colleagues to seek for a 
foreign partner, who will assist us in providing a
convenient A/C in a designated bank overseas for the
transfer of USD30,000,000:00 (Thirty Million United
States Dollars Only), pending on our arrival in your
country for utilization and disbursement of the fund
with owner of the A/C. I was directed by a friend DR.
K.H KIM Former Foreign Affairs Minister to write you,
in fact I got your name and company's address from
him, he assured me of your immediate co-operation. 

I am the chief Accountant of the Nigerian National
Petroleum Corporation (NNPC) on the 23rd of January
2001 my Corporation, awarded a contract of 
USD150,000,000:00 (One Hundred and Fifty Million
United State Dollars Only) 
on the actual Contract sum worth US$120,000,000:00
only. We only inflated the sum worth with the
intention of sharing the remaining balance of US$30m 
(Thirty Million United State Dollars) among ourselves.

Now the actual contract has been successfully executed
and the actual contractors have been paid their
US$120,000,000:00 only in full leaving a 
balance of US$30,000,000:00. Unknown to the government
of Nigeria, which we now want to transfer out of the
country through a foreign partner in our favor to make
it as if payment for the contract has been completed.
Since we as government officials are not permitted by
law tooperate foreign bank Accounts and secondly we
cannot collect the money from
the company's bank Account because the Contract was
undertaken by a foreign firm and were paid 
through remittance to their foreign Account. My
colleagues and I have therefore agreed that if you
/your company can act as the beneficiary of 
this fund (US$30,000,000:00) we will transfer the
money to your account and you will retain 30% of the
total fund, for the assistance rendered, while we 
set 10% aside for off setting of all the expenses that
may be incurred in advance by both parties during the
fund transfer process. We are requesting 
you to co-operate with us and provide a convenient
account number in a designated bank where the fund can
be safelytransferred into, since this is 
our only chance of claiming the fund. Please note that
we have been careful and have worked out all the
modalities for a smooth transfer of the fund to your
chosen ordesignated account before contacting you. We
would therefore not want you to expose this 
proposal to anybody for the purpose of security and
it's confidential nature. We also believe that you
would not sit on our money when it is 
eventually transferred into your account as you
receive your 30% share. Furthermore, be rest assure
that this transaction is 100% risk free and the 
nature of your business has nothing to do with it. If
the proposal is acceptable to you please indicate your
interest by contacting us through the 
above stated e-mail address send us your account
number in a designated bank, address of the bank, yourfull name, fax and  telephone 
number. On  confirmation of your acceptance more details about this  transaction will 
be 
given to you.

Yours faithfully
DR SANNI MAHOMMED





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