l am DR. MRS MIRIAM ABACHA, wife of the late Nigeria Head of State,
General Sanni Abacha who died on the 8th of June, 1998 while still on
active duty. l am contacting you in view of the fact that we will be 
of
great assistance to each other likeness developing a cordial
relationship.

I currently have out of my reach the sum of Twenty four Million US
Dollars
(US$24,000,000.00) cash which l intend to use for investment, like 
Real
Estate Development specifically in your country. This money came from some
foreigners who gave my late husband as gratification for transacting being
partners in the debt buy back deal of our country

The Partners returned my husband's share of USD$24,000,000.00 cash
after the death of my husband and lodged in my husband's security
company
of which l am the director, the new Civilian Government have
intensified their probe on my husband's financial and business empire
leading to freezing of local and foreign accounts and closure of business
operations nationwide. In
view
of these, l acted fast to withdraw the US$24,000,000.00 from the
company's
vault and deposited it in a West African Security Company in
Accra-Ghana.
I have since declared the Security Company bankrupt. No record ever
existed concerning the money traceable by the government because there
is
no documentation showing that we received the money from the Russian.

Due to the current situation in the country concerning government
attitude
towards my family, it has become quite impossible for me to make use 
of
this money within. Let me refer you to the front page of this day
newspapers of 10th March 2001. You can check it through their website
(www.thisdayonline.com/arcives/2001.) The present government in 
Nigeria
had frozen and seized all my bank accounts both here in Nigeria and
abroad. Thus consent l shall expect you to contact me urgently to
enable
us discuss in detail about this transaction. Bearing in mind that your
assistance is needed to transfer this fund, l proposed a percentage of
20%
of the total sum to you for the expected service and assistance, 5%
for
offsetting minor expenses incurred in the course of this transaction.
Your
urgent response is highly needed as to stop further contacts. All
correspondence must be by the email address above or email 234-1-7591399. 
l must use this opportunity to implore you to exercise the utmost
indulgence to
keep
this matter extraordinarily confidential whatever your decision while
await your prompt response.

NB: Because of the security being mounted on the members of my family,
l have decided
that this transaction be kept in utmost secrecy, remember to include
your
private
Tel/fax or mobile number for easy communication.

Best Regards.

DR. (MRS) MIRIAM ABACHA.


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