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URGENT / CONFIDENTIAL BUSINESS RELATIONSHIP!!!

I am the financial controller of Nigerian National Petroleum Corporation (NNPC)
and by the virtue a director at NNPC Lagos. I got your contact address from an
associate working with the Nigerian Export Promotion Council and decided to
propose to you this business in strict with confidence.

PURPOSE:
On behalf of myself and my colleagues at the corporation, we seek for your
assistance in the transfer of Forty Two Million (US$42,000,000.00) to your bank
account for further private investment purposes, hence our request for your
assistance.

SOURCE OF FUND:
This amount to be transferred into your account was accrued from over-invoiced
contracts for the construction of Oil Refinery Sub-Stations in Kano and Kaduna
States of Nigeria (Northern Region) in 2005 to expatriate companies. The
contract which was originally valued at One Hundred and Twenty Seven Million
United States Dollars (US$127,000,000.00) was manipulated to read One Hundred
and Sixty Nine Million United States Dollars($169,000,000.00). The extra
$42,000,000.00 is what we now want to transfer into your bank account.This
contract has been completely executed and the contractors have been paid all
their contract bills remaining this US$42,000,000.00 floating at the NNPC's
account at African Development Bank Group.

REQUIREMENTS:
What we expect from your mail during reply are:
1. Name and Address of your bank
2. Your account number
3. the account beneficiary, Name and address
4. Your telephone and fax numbers, for easy communication.

DISBURSEMENT:
We have unanimously agreed that you take 30% of the total amount for your
assistance because it is impossible for us as civil servants to claim the over-
invoiced amount here in Nigeria without your assistance, and 70% is for us
which we intend to invest in your country with your special assistance as soon
as the fund transfer is confirmed in your bank account.

SECURITY:
All modalities to effect the payment and subsequent transfer of this money have
been worked out, so this transaction is 100% risk free, though, you are
required to treat this business with the strictest confidence. And send me your
confidential email, fax and phone for speedy secured correspondences. It might
surprise you why we have chosen you and trust you for this transaction, yes, we
believe that good friends can be discovered at business like this and the money
cannot be realized without trust, this is why we have decided to trust you for
this transaction. We look forward to do this transaction with you.
Be further informed that your interest and security had been considered before
you were contacted. Your prompt reply will be highly appreciated.

Best Regards,

Dr. Mike Alison.