Dear Sir, This is important, and requires your immediate attention! First, I must solicit your strictest confidence in the transaction. To intimate you further, we are top officials of the new civilian administration Committee on Foreign and Local Contract Payment, who are interested in the importation of goods into our country with funds which are presently trapped in Nigeria. In order to actualize this dream, we seek your assistance to transfer the said-trapped fund into an interest bearing account which you have absolute control over in your country or a third country other than Nigeria. The new civilian administration of General Olusegun Obasanjo (rtd) set-up this committee specifically to review all contracts/oil licenses to determine their propriety and relevance in the light of the country's current economic and political realities. We have identified a lot of inflated contract fund which are currently floating in our Apex Bank. At this moment we have worked out modalities within ourselves and some acquaintances at the Apex Bank to divert the sum of US$33,700,000.00 (Thirty three million,seven hundred thousand United States Dollars) only, for our personal use. However, by virtue of our positions as Civil Servants and members of the Contract Review Panel,we cannot acquire this money in our names, consequently, I was delegated by my colleagues as a matter of trust to look for an overseas partner into whose account we can transfer this sum of money,hence this letter to you. Furthermore, my colleagues and I are willing to transfer the total sum of US$33,700,000.00 (Thirty three million, seven hundred thousand United States Dollars) into your account for disbursement. Your areas of specialization is not a hindrance to the successful execution of this transaction and the account required for this project can either be PERSONAL, COMPANY or an OFFSHORE account you have total control over. Needless to say, the trust reposed on you at this juncture is enormous. In return, we have agreed to offer you 20% of this sum while 10% shall be set as! ide for incidental expenses between the parties in the course of this transaction. You must however note that this transaction is subject to the following terms and conditions: - (a) Our conviction of your transparent honesty and diligence (b) That you would treat this transaction with utmost secrecy and confidentiality. (c) That the funds would be transferred to an account where you have absolute control over. (d) That one of our representatives will be with you in your country to represent our interest. This however depends on your response to conditions A and C above. Modalities have been worked out to the highest level for the immediate transfer of the funds within 14 working days subject to your satisfaction of the above stated terms. Our assurance is that your role is RISK FREE. To accord this transaction the legality it deserves and for mutual security of the funds, the whole approval procedures will be officially and legally processed with your name or the name of any company you may nominates as the bonafide beneficiary. Once more, I want you to understand that having put over 23 years in the civil service of my country, I am averse to having my image and career dented. This matter should be treated with utmost secrecy and urgency. Kindly expedite action as we are behind schedule to enable us include this transfer in this batch as payments to foreign contractors is usually carried out on quarterly basis. Contact me on my e-mail address or my phone number is 234 1 4719568 IBRAHIM YAKUBU