My Dear Friend, 

 First I will like you to take your time to go over this mail carefully and 
with patience. Please, this is a matter of urgency, this is because I need your 
help and I need it very quickly too. 
 
 At this stage I will like to introduce my self. I am Dr. Olu Jacobs. I am 51 
years old, a Nigerian.Today I am formally retired as the personal 
accountant to the late head of state of this country Late General. Sani 
Abacha. Since his demise things have never been the same for us who served 
under his regime. I cannot leave the country for now because the present 
government is still investigating huge amounts of funds embezzled by the Late 
Head of State and remains hostile to his family and properties. 
 
Shortly before his death the General gave me a very huge amount of money to be 
transfered to an off-shore Security Company abroad and this I did with the help 
of his eldest son Mohammed Abacha who was recently released from detention for 
human rights violations. In any case the funds was successfully transfered and 
it is currently in a safe deposit abroad. All the papers to legally claim the 
funds is with my attorney for security porposes and the amount involved in this 
transfer is US$30,000,000.00 (Thirty Million Dollars). 
 
The present government of my country has so far recovered most of the funds 
transfered by the Late General but they do not and will not have access to this 
one. This is because the funds is not in a bank like the others already 
recovered but rather, in a security company and all documents relating to it's 
existence completely unknown except by me. 
 
I have thought about this and I have decided to invest this funds 
abroad,preferably in your beautiful country and later settle with my family 
there when all this is over. However, for now I sincerly want your help in the 
area of investment opportunities in you country. In Research, Real estate and 
properties, computers and other things that will bring real  returns for my 
investment worth. 
 
Please, can you help me by recieving the funds as the beneficiary?. There is no 
risk involved as the funds is already out of Nigeria. All you need is just the 
papers to put forward before the Security company and the funds will be 
released to you promptly. These papers I am ready to send to you as soon as I 
hear from you with personal information about your self. 
 Please, be informed that you will be compensated with 30% of the funds 
upon collection if you agree to help me, and the rest we can put into 
business. 
 
I await your urgent response. I will fill you in with more information when I 
have heard from you. Please do furnish me with your phone and fax numbers when 
responding. 
 
Thanks and God bless you as I look forward to your favourable reply. 
 
 Yours sincerly, 
 
 Dr.OLU JACOBS