Urgent Reply Needed

["James Adebayo" <bli247@zenithlaw.org>]

             NIGERIAN NATIONAL PETROLEUM CORPORATION
             CORPORATE HEADQUARTERS, LAGOS
             STRICTLY CONFIDENTIAL.
             FROM THE DESK OF: DR JAMES ADEBAYO.
                  LAGOS-NIGERIA



Dear Sir,

After due deliberation with my colleagues, I decided to forward this
proposal. We want a reliable person who could assist us to transfer the
sum of Thirty Million United States Dollars (US$30,000,000.00) into
his/her account.

This fund resulted from an over-invoiced bill from contract awarded by us
under the budget allocation to my ministry and the bill was approved for
payment by the concerned ministries. The contract has been executed,
commissioned and the contractor was paid the actual cost of the contract.
We are left with the balance of US$30,000,000.00 as part of the
over-invoiced amount, which we have deliberately over estimated, for our
own I am contacting you to be our custodian for this fund.

1. 30% for you (Account Owner) 2. 60% for us 3. 10% for Tax, as may
require by our Government and yours.
As you may want to know and to make you less curious, I got your address
from adverts, in business directory that portrayed your establishment in
good light.  I am the Head Addict & Accounts of the Nigerian National
Petroleum Corporation (NNPC) Lagos .
This transaction is very much free from all sorts of RISK and TROUBLE from
my Government. We have been exercising patience for this opportunity for
so long and to most of us this is a life time opportunity we cannot afford
to miss.

To get this fund paid into your account, we have to present a Payment
Invoice from a foreign establishment like yours. With this invoice, we
will seek approval to transfer the fund within 14 banking days through

The APEX BANK (CBN) to your designated Bank Account. I and one of my
colleague involved in this deal will come to your country to arrange for
our share upon the confirmation from you that the money has been credited
into your nominated Bank Account.

Indication by revert fax to me of your sincere and serious interest will
enable me fax you the procedure for operation. It will surprise you why we
choose you and trusted you for this transaction. Yes, we believe that good
friends can be discovered and business like this cannot be realized
without trust. This is why we have decided to trust you for this
transaction. We are looking forward to doing this transaction with you. Be
further informed that everyone's interest and security had been considered
before you were contacted. So be rest assured and feel free to go into
this transaction with us. We may also arrange to meet with each other
before commencement of this transaction at your own wish.

But let honestly be our watch word throughout this transaction and your
prompt reply will be highly appreciated.

Best regards,

Dr James Adebayo.

NOTE ON ACCEPTANCES OF THIS PURPOSAL LET ME HAVE YOUR PHONE AND FAX NUMBER
IMMEDIATELY TO ENABLE US HAVE ORAL DISCUSSION.