>From the desk of: HON, ALBERT IBEKWE
Tel No: Your Intl. Access Code + + 234  8023094992 
Email: albertibekwe@excite.com
 Lagos, Nigeria.
 Dear Sir,


After due deliberation with my  colleagues, we have decided to forward  to
you this business proposal. We want  a reliable 
person who could assist us   in the transfer the sum of Twenty  Million,
Five Hundred Thousand United   States Dollars 
($20,500,000). Via  International Bank Draft Cashable in  any First World

This fund resulted from an  over-invoiced bill from contracts  awarded by
us  under the budget  allocation to our Ministry. 
This bill  has been approved  for payment by the  other concerned
Ministries. The  contract has since been  executed,  
commissioned and the contractor was  paid the actual cost of the 
contract.  We are left with the balance US$20.5M  as 
part of the over-invoiced amount  which we have deliberated over 
estimated for our own  use.But under  our protocol 
division, we as civil  servants are forbidden  to operate or  own foreign
accounts.This is why we are  soliciting  your 
assistance in this  manner and regard.

As you may want to know and to make you  less curious, I got your address 
from  adverts in the business directory. I am  
the Chief Accountant/Internal Auditor  of the Contract Award Committee
(CAC)  of the  Nigerian National Petroleum  
Corporation (NNPC). This transaction is  very  much free from all sorts of
RISKS  and TROUBLE from my Government. We 
the   N.N.P.C. Officials involved in this  deal have put in many years in
service  to this Ministry. We have been  exercising 
patience for this  opportunity for so long and to most of  us this is a
lifetime opportunity we  cannot afford to miss.

We have agreed to COMPENSATE you duly  if agreement is reached by both of
us  and I and one of my colleagues 
involved  in this deal will come to your country  to arrange for our
share, upon the  confirmation from you that the  Certified 
International Bank Draft has  been Approved and Raised in 

Consequent upon your acceptance of this  proposal, kindly confirm your
interest  by Telephone to me, through my Direct  
Tel No:  + 234 8023094992 .
Your indication by revert Telephone to  me of your sincere and serious
interes  will enable me fax you or brief you of  the 
PROCEDURES FOR THIS TRANSACTION. If  my line is busy, please keep trying
you  will surely get  through.

 NOTE: In the event of your inability  to handle this transaction please 
inform us so that we can look for  another reliable 
person who can assist  in this respect as we have mapped out  20% as
compensation for your   assistance to take care of 
your bills  locally and internationally.

 It might surprise you why we choose  you and trusted you for this  
transaction. Yes, we believe that good  friends can be 
discovered and  business  like this cannot be realized without  mutual
trust. This is  why  we have  decided to trust you for 
this  transaction. Be further 
informed  that everyone's interest and   security had been considered
before you  were contacted, so be rest  assured   
and feel free to go into this  transaction with us.  But let Honesty  and
Trust be our watchword throughout  this  transaction 
and  your prompt  reply will be highly appreciated. Thank  you, and God

 Best Regards,