From: Dr. opuga Victor [mailto:opgavictor@indiatimes.com]
Sent: Wednesday, January 29, 2003 3:09 PM
To: xxxx
Subject: very urgent

OPUGA VICTOR
LAGOS - NIGERIA
Tel:234-80-33050579
Email opgavictor@indiatimes.com

REQUEST FOR URGENT CONFIDENTIAL BUSINESS RELATIONSHIP IN RESPECT OF THE
TRANSFER OF US$10,000,000.00 (TEN MILLION UNITED STATES DOLLARS ONLY)

I, on behalf of my other colleagues from different Federal Government of
Nigeria owned parastatals decided to solicit your assistance as regards the
transfer of the above stated amount into your bank account. This fund arose
from the over-invoicing of various contracts awarded in my parastatal to
certain foreign contractors sometime ago.

We as holders of official positions in our various parastatals, were
mandated by this new civilian government to scrutinize all payments made
to certain foreign contractors by the past military government, and we
discovered that some of the contracts they executed were grossly
over-invoiced, either by omission or commission. Also, we discovered that
the sum of $15,000,000.00 (Fifteen million American Dollars only) was lying
in a suspense account, although the foreign contractors were fully paid
their entitlements after executing the said contracts.

We all agreed that the over-invoiced amount be transferred (for our own use)
into a bank account provided by a foreign partner, as the code of conduct of
the Federal civil service does not allow us to operate foreign accounts.

However, we have succeeded in transferring some of these monies, precisely
US$5M (five million American Dollars only) into a foreign account in GENEVA
(SWITZERLAND) last week, but unfortunately the provider of the account has
severed all forms of contacts with us as he has refused to adhere to our
earlier mutual agreement insisting that the total amount be paid into his
nominated bank account before disbursement will take effect. If for
US$5.Million (Five million only) we are not compensated, how can one
guarantee full compensation on remittance of the balance of US$10 million
(Ten million American dollars only).

We are therefore seeking your assistance based on the balance amount of
US$10 Million which can be speedily processed and fully remitted into your
nominated bank account. On successful remittance of the fund into your
account, you will be compensated with 25% of the amount for assistance and
services and 5% set aside for expenses contingency while 70% is for me and
my colleagues

This transaction is closely knitted and in view of our SENSITIVE POSITION we
cannot afford a slip, I assure you that this transaction is 100% risk free.
We will avail you with our identities as regards our respective offices when
relationship is fully established and smooth operation commences.

I am at your disposition to entertain any question(s) from you in respect of
this transaction, so, contact
me immediately through my e-mail or the above telephone numbers for further
information on
the requirements and procedure.

Please, note that this DEAL needs utmost confidentiality.

Yours faithfully,

DR. OPUGA VICTOR