Headquaters ,Lagos-Nigeria.


I AM DR.PETER MAXWELL , the Chief Accountant of the Nigerian
NationalPetroleum 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
henceI 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
S$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(OneHundred
and Fifteen Million, Three Hundred Thousand United State

The original contract sum has been paid to the contractors that
executed theproject,now we are left with the over-invoice sum
ofUS$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 onthe fact that we required a foreign
firm orindividual 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 25% ofthe total sum to whoever that
is willing to assist, while 70% 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 becausethe process would pass through some Directors in
theMinistry of Finance and Central Bank of Nigeria(CBN). These
officials might require some tips to facilitate payment without
delay since they arenotaware of the deal.

Please,should you be willing to assist, we shall require the
following information to enable us put claim immediately. Your
bank name, Address and Account Number,Fax number of the Bank
where the money willbe 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 maintenance of personal integrity and prestige of all
persons involved in this transaction, you are implored to exhibit
utmost secrecy throughout the duration ofthetransaction. You are
strongly advise to avoid discussing this transaction with a third
party asthat could jeopardise the entire transaction.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.I am forward to
hearing from you.

Best Regards ,