>STRICTLY CONFIDENTIAL BUSINESS PROPOSAL

>RE: TRANSFER OF US$21.5 MILLION (TWENTY ONE MILLION,

>FIVE HUNDRED THOUSAND US DOLLARS ONLY).

>

>I am a member of the Federal Government of Nigeria Contract Award and

>Monitoring Committee in the Nigeria National Petroleum Corporation (NNPC)

>Sometime ago, a contract was awarded to a foreign firm in NNPC by my

>Committee. This contract was over invoiced to the tune of US$21.5M. U. S.

>Dollars. This was done deliberately. The over- invoicing was a deal by my

>committee to benefit from the project. We now want to transfer this money

>which is in a suspense Account with NNPC into any Overseas Account which

we

>expect you to provide for us.

>

>SHARE: -

>For providing the account where we shall remit the money into, you will be

>entitled to 30% of the money, 60% will be for me and my partners while 10%

>has been mapped out from the total sum to cover any expenses that may be

>incurred by us during the course of this transfer, both locally and

>international expenses. It may interest you to know that a similar

>transaction was carried out with one MR. PATRICE MILLER, President of

Crane

>International Trading Corp. of 153 East 57th St., 28th floor, NY10022,

TEL:

>(212)-308-7788 AND TELEX: 6731689. The deal was concluded and all covering

>documents were forwarded to MR. MILLER to authenticate the claim. Once the

>funds were transferred, MR. MILLER presented his Bank with all the legal

>documents and remitted the whole funds to another Bank Account and

>disappeared completely. My colleagues were shattered, as such

opportunities

>do not come all the time.

>I would require the following: -

>1. Your company's name, address, telephone and fax numbers.

>2. Your bank account and address where the money will be remitted.

>The above informations would be used to make formal applications as a

>matter of procedure for the release of the money and onward transfer to

>your account.

>It does not matter whether or not your company does contract projects of

>this nature described here. The assumption is that your company won the

>major contract and subcontracted it out to other companies. More often

than

>not, big trading companies or firms of unrelated fields win major

contracts

>and subcontracts to more specialized firms for execution of such

contracts.

>

>We have strong reliable connections and contacts at the Central Bank of

>Nigeria, as well as the Federal Ministry of Finance and we have no doubt

>that all the money will be released and transferred if we get the

necessary

>foreign partner to assist us in this deal. Therefore, when the business is

>successfully concluded we shall through our same connections withdraw all

>documents used from all the concerned Government Ministries for 100%

security.

>

>We are ordinary civil servants and we will not want to miss this once in a

>lifetime opportunity to get rich. We want this money to be transferred to

>the overseas Accounts for us, before the present Democratic Government

>starts Auditing all Federal Government owned Parastatals.

>

>Please contact me immediately through my telefax number whether or not you

>are interested in this deal. If you are not, it will enable me scout for

>another foreign partner to carry out this deal. But where you are

>interested, send the required documents aforementioned herein through my

>above tel/fax number, as time is of the essence in this business.

>I wait in anticipation of your fullest co-operation.

>

>Yours faithfully,

>Dr.Isa Mustapha.