66 PLANTATION DRIVE,<*xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

VICTORIA ISLAND

LAGOS, NIGERIA.

 Dear Friend,

 I am a director in the foreign affairs department of the Nigerian  National Petroleum Corporation (NNPC). I got your email during a  Personal research on the Internet and wish to use this opportunity to  notify you of the existence of a certain amount we wish to transfer  Overseas for the purpose of investments and importation of goods from  your country.

In May 2005, a contract of sixty-six million United States dollars  ($66,000,000) was awarded to a foreign company by my ministry. The  Contract was supply, erection and system optimization of supper  polyore200,000-bpsd, system optimization of 280,000-monax axial plants  and the computerization of conveyor belt for Kaduna refinery. With the  Consent of only the head of the contract evaluation department, I over  Invoiced the contract value by thirty four million United States  dollars ($34,000,000:00).

The contract has since been completed and the foreign company fully  paid off. But, in the office files and paper work, the company is still  owed USD34M representing the over invoiced amount. Because this amount  is derived from the award and execution of a foreign contract, there is  no way the money can be paid locally. That is why I am contacting you  so that we can do the project together for our mutual benefit. We have  concluded every necessary arrangement to transfer this amount to a  foreign account as the final phase payment for the said contract.

I solicit your assistance to enable us transfer the said amount into  your safe bank account and after we shall come over there to share the  money with you. You can either provide us with an existing account or  to set up a new bank account immediately to receive this money, even an  empty a/c can serve to receive this money, as long as you will remain  honest to me till the end of this important business trusting in you  and believing that you will never let me down either now or in future.

We sincerely need an honest person to work with and have agreed to  share the money in the following percentages, 65% will be for us, 30%  will be for you whose account is used to secure the funds and 5% will  be used to settle every expenses incurred during the transaction like  air tickets etc. There is no risk involvement because applications will  be made to the concerned Federal ministries and parastatals with  official approvals given by the Federal government before the Central  bank of Nigeria will be officially authorized to wire the funds to your  nominated bank account by telegraphic transfer. Those involved over  here are directors in the ministry, they know how best to effect the  transfer and will come over there to collect their own share.

If you are interested, contact me via email indicating your full  names,company/business name and address. Your direct telephone and fax  numbers for effective communication. The name and address of the bank  you will like us to deposit the money, the telephone and fax numbers of  the bank, the account name and number etc. Everything has been arranged  and I will send more information about the business transaction to you  as soon as I hear from you. For obvious reasons, please keep the  proposal top secrel.

Reply immeditely throuyh this my private email address:  jacobdavis_1@hotmail.com,

Kind regards,

Mr.jacob davis,