If any one in your circle receives messages of this sort tell them to stay away from it. As an ex-Nigerian expatriate I can guarantee you Nigerians are very good at creating scams like this. Please pass this caution to everyone you know. Especially because we Mallu's are susceptible to any prospects of easy money.

Dear Partner to be,

First, I must apologise to you for using this medium to communicate to you about this project and it is my great pleasure in writing you this letter on behalf of my colleagues and myself.

I am a highly placed official of Government of Nigeria and also a founding member of the ruling party in Power now, the Peoples Democratic Party (PDP).

DESCRIPTION OF PROJECT: My committee - The Niger Delta Development Corporation (NDDC)-which is in charge of managing and supervising the disbursement of oil sales revenues for the Nigerian government which covers payment to foreign and local contractors, who had executed contracts for our country. The revenues under our control runs into several hundred of millions of dollars and using my position as Executive Director in charge of projects, I and other colleagues in the NDDC are currently in need of a foreign partner with whose bank account we shall transfer the sum of Forty Nine Million Five Hundred Thousand United States Dollars($49.5m). To do this, we will need your cooperation as a foreigner who could front to receive the fund on our behalf.

SOURCE OF FUND: The amount represents a percentage of the total contract value executed on behalf of my ministry by a foreign contracting firm which we over-invoiced. Though the actual contract value has been paid to the original contractor, leaving a balance to the tune of the amount aforementioned, which we have in principle secured approval to remit by telegraphic transfer (T.T) to any bank account, you will provide.

PROCEDURE: Since the present government of Nigeria is determined to pay every foreign contractor all debts owed so as to maintain good relationship with foreign governments and non-governmental financial agencies, however, by virtue of our position as civil servants and members of the NDDC, we cannot acquire this funds in our name. This is because as top civil servants, we are not allowed by law of the land to own or operate bank accounts outside our country for now. We have decided to include our bills for approval with the cooperation of some officials from the relevant government establishments. We are seeking your assistance in providing a good company's account or any other offshore bank account into which we can remit this money by acting as our main partner and trustee or acting as a sub contractor. This will involve the swapping of account; changing of beneficiary name; and other forms of documentation.

I have the authority of my partners to propose that should you be willing to assist us in the transaction, your share of the sum will be 10% of the U$49.5million, 80% for us while the balance will be set aside for refund of all expenses incurred during the process of the transaction.

The transaction, although discrete, is legitimate and there is no risk or legal disadvantages either to ourselves or yourself now or in the future as we have put in place perfect machineries that will ensure a hitch free transfer into your account upon acceptance.

The transfer will be effected to your account within ten-fourteen (10-14) working days as soon as we reach an agreement and you furnish me with a suitable bank account and company name and address with all your contact numbers including fax number.

Expecting your response and thank you for your cooperation.

Sincerely,

Anderson K. Eseimoku