DEAR SIR/MADAM,

I am DR.O.JOSEPH,the Chief Accountant of the Nigerian
National Petroleum Corporation (NNPC) headquarters in
Lagos , Nigeria. I reliably got your contact from Nigeria Chamber of
Commerce.

I have no reason to doubt your honesty and credibility
hence I make this proposal to you. Please, treat with
utmost confidence and excuse me for the embarrassment
this letter might cause you as we have not met or known
each other before.

I have the mandate of my colleagues in office to solicite for your
assistance for a deal we want to execute, My Corporation (NNPC) awarded a
contract of US$86,700,000.00 (Eighty - Six Million, Seven Hundred
Thousand U.S Dollars)to a Foreign firms to supply Rig & Drilling
Equipment for Kaduna Refinery here in Nigeria but because of my position,
this contract was over invoiced to US$115,300,000.00 (One Hundred and
Fifteen Million, Three Hundred Thousand United State Dollars). The
origina the contractors that executed the project, now we are left with
the over- invoice sum of US$28,600,000.00 (Twenty Eight Million, Six
Hundred
Thousand U.S.Dollars Only).

All arrangements have been concluded on how this money
would be moved. Our constraints lie on the fact that
we required a foreign firm or individual account number
where the money will be paid into; whose owner will be portrayed as a contract beneficiary of fund. Infact this is why I am writing you this letter.
NOTE:- There is no risk involved as we have taken care, loopholes covered.

As a civil servant, we are aware that some financial
assistance would be required to conclude this job, we
are prepared to give as much as 35% of the total sum
to whoever that is willing to assist, while 60% of the
total sum will go for me and my colleagues. To this
effect, 5% would be earmarked to cover all the expenses
(Local and International). This is because the process
would pass through some Directors in the Ministry of
Finance and Central Bank of Nigeria (CBN).These officials might require
some tips to facilitate
payment without delay since they are not aware of the
deal.

Please, should you be willing to assist, we shall require the following
information to enable us put claim mediately.Your bank name, Address and
Account Number, Fax number of the Bank where the money will be
transferred into.

But should you not be in a position to assist, this deal
has to remain a secret till the end of time. It is
important I mention that the officials involved in this transaction are top Government Functionaries who have put in years of service to this Country. For the aintenance of personal
integrity and prestige of all persons involved in this transaction, you
are implored to exhibit utmost secrecy throughout the duration of the
transaction. You are strongly advise to avoid discussing this You may
open a separate bank account in any Country for this purpose if you wish.

All arrangements of this transfer for this quarter payment for the year,
2003 has been properly organised and further action awaits your immediate
response. Hurry and send to me the Account Number where the money will be
transferred into, so that we can start to process for the approval of
this payment. Please, call me on my direct number TEL: 234 - 803-3345317.

PLEASE, INCLUDE YOUR TELEPHONE AND FAX NUMBER FOR EASY COMMUNICATION.

l LOOKING FORWARD TO HEAR FROM YOU.

BEST REGARDS,

DR. O.JOSEPH