I crave your indulgence as I contact you in such a surprising manner. I respectfully insist that you read this letter carefully, as I am optimistic that it will open doors for unimaginable financial rewards for both of us. My name is Michael T. Konan. I am presently the Director of project execution in Federal Ministry of Petroleum and Natural resources here in Nigeria. By virtue of my privileged position in the Ministry and in government I was among the few technocrats who awarded contract for the Turn Around Maintenance (T.A.M) of some major Oil Refineries in Nigeria during the Military Regime. These contract amounted to US$250M (Two Hundred and Fifty Million U.S Dollars). While the negotiations of the contracts were going on, we the Civil Servants manipulated figures and inflated the contracts. We made an inflation of 10% of the total contracts sum with the sole aim of diverting the 10%(US$25Million) for our own use with the intention of presenting a Sub Contractor to get the money out. We now wish to present you as the Sub Contractor to get the money transferred from the Apex Bank of our country into your nominated Private/Company bank account that you may present to us any where in the World.We have decided that after the US$25M has been successfully paid into your account, then we will travel to your Country to meet you for the sharing of the money as follow: 1. 30% for your assistance and co-operation. 2. 70% as our own share. We hope you will assist us and we pray that you will be honest and trust worthy to us because we are entrusting you with a huge sum of money and we ask you to treat this letter in the strictest confidence. Every arrangement have been made to collect this money as the Federal Government is currently paying all owed contractors - both Local and Foreign. NOTE: This transaction is 100% risk free because we have carefully concluded all the ground works for the successful transfer of this money to your account.Therefore, you should not have any fear in you. BUT FOR THE SUCCESFUL CONCLUTION OF THIS TRANSACTION WITHOUT ANY PROBLEM FOR US, YOU SHOULD PLEASE KEEP THIS TRANSACTION AS SECRET AND AS CONFIDENTIAL AS POSSIBLE.PLEASE THIS IS VERY IMPORTANT. Finally, if you agree to assist/co-operate with us,then you can reply me immediately by sending your reply to my e-mail. Upon receipt of your reply I will send to you by either fax or email a comprehensive breakdown of what we need to do to accomplish this transaction and the foreign contractors payment application form, with which we will begin the transfer process, please kindly indicate if you want me to send you this form or you wish to examine the details of the transaction before I can send it to you. Yours faithfully, Michael T. Konan mkonan@hkem.com