DR. WILLIAMS BANIGO
FEDERAL SECRETARIAT,
LAGOS, NIGERIA
Email:  xxxxxx@caramail.com

             URGENT   &   CONFIDENTIAL
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 it with  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 financial quarter.

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) 10% to the account owner (you).

(ii) 80% 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.
Please note that this transactionis 100% safe and risk-free.We intend to effect
the transfer within a few days from the date of receipt of the following information:

Your name, company��s name, address and telephone and fax numbers, and your
banking information. The above information will enable us write letters of claim
andjob 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.

Best regards,
Dr. Williams Banigo

Pls. Reply to : xxxxxx@caramail.com