66 PLANTATION DRIVE,
VICTORIA ISLAND
LAGOS, NIGERIA.

Good day,

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,
Reply immediately through  my private email address :


Kind regards,
Dr Sean Oneal.