ENGR.SULE ABUTU.
FEDERAL SECRETARIAT COMPLEX,
IKOYI,LAGOS.

Best wishes of good health and success in your pursuits particularly through
my proposal as contained in this letter.Before going into details of my
proposal to you, I must first solicit you to treat with the utmost 
confidentiality,as
this is required for its success.

My colleagues and I are senior officials of the Federal Government of Nigeria?s
Contracts Review Panel who are interested in diverting some funds that are
presently floating in the accounts of the Central Bank of Nigeria.In order
to commence this transaction, we solicit for your assistance to enable us
transfer into your account the said floating funds. We are determined to
conclude the transfer before the end of this quarter of 2003.

The source of the funds are as follows: During the last military 
regime,government
officials awarded contracts that were grossly over-invoiced to Contractors.

The present civilian government set up the Contract Review Panel, which
has the mandate to use the instruments of payments made available to it
by the decree setting up the panel, to review these contracts and if necessary
pay those who are being owed outstanding amounts.

My colleagues and I have identified quite a huge sum of these funds which
are presently floating in the Central Bank of Nigeria ready for disbursement
and would like to divert some of it for our own purposes. However, by virtue
of our positions as civil servants and members of this panel, we cannot
acquire these funds in our names or in the names of companies that are based
in Nigeria. I have therefore been mandated, as a matter of trust by my 
colleagues
in the panel, to look for a reliable overseas partner into whose account
we can transfer the sum of U.S.$16,500,000.00 (sixteen million,five hundred
thousand U.S. Dollars). That is why I am writing you this letter.

We have agreed to share the money to be transferred into your account, if
you agree with our proposition as follows;
(i) 25% to the account owner (you).
(ii) 65% for us (the panel officials).
(iii) 10% to be used in settling all expenses (by both you and us )incidental
to the actualisation of this project.

We wish to invest our share of the proceeds of this project in foreign stock
markets and other business till we are ready and able to have access to
them without raising any eyebrows here at home. Please note that this 
transaction
is 100% safe and risk-free. We intend to effect the transfer within 
fourteen(14)banking
days from the date of receipt of the following

information:
Your name, Your bank?s name, company?s name, address and telephone and fax
numbers and the account number into which the funds should be paid.
The above information will enable us write letters of claim and job description
respectively. This way, we will use your company?s name to apply for the
payment and backdate the award of the contract to your company.

We are looking forward to doing this transaction with you and we solicit
for your utmost confidentiality in this transaction. Please acknowledge
the receipt of this letter and, I will bring you into a more detailed picture
of this transaction when I hear from you.I shall send you my telephone and
fax number in due course.

Best regards,
Engr.Sule Abutu.