Dr. Ben Eze
Treasury Controller
Nigerian National Petroleum Corporation
Fax : 234-92721413

Dear Sir,

BUSINESS PROPOSAL.

I am the Treasury Controller, Nigerian National Petroleum Corporation[NNPC]
and a close associate of the immediate past Minister of Petroleum
Resources.The Minister has mandated me to transfer the sum of US$88 millions
recovered from an over-invoiced contracts involving the Nigerian National
Petroleum Corporation[NNPC] into several
private account in Europe and United States. A total sum of US$73,700,000.00
has been transferred before the emergence of this present Civilian
Administration, leaving the balance of US$14,300,000.00.

I have made proper arrangement/documentation to transfer the balance which
is retained in a coded account of the NNPC with the Central Bank of
Nigeria.We are soliciting that you help us to receive the fund in trust. We
cannot complete this transaction smoothly without the participation of a
foreign partner who would provide an account
where the funds could be lodged. Since it is a contract payment, the funds
must be remitted to a foreign account.The remittance of the funds requires
little documentation that would be completed as soon as you provide us with
a secured bank account where you may wish to receive the money.

There is no risk involved on your part in this transaction since the
former Minister and I have covered this transaction with adequate contract
and external credit documents from the beginning.

What we require from you by e-mail or fax are viz:

{i} Acceptance letter of this offer

{ii} Your company name and confidential telephone and fax numbers

{iii} Convincing Honesty, Trustworthiness and Willingness to abide by the
requirements of this proposal paramount of which is CONFIDENTIALITY.

We have agreed that you will retain 20% of the entire US$14,300,000.00 for
your effort in this transaction, 70% for us partners here in Nigeria and the
remaining 10% will be used for defrayal of incidental cost in the course of
this transfer.

Please reply urgently by fax or e-mail as we expect that the transaction
will not take more than ten working days. And please note that this
transaction must be top secret.

Best regard

Dr.Ben Eze
Treasury Controller
NNPC