Dear,

I am Dr. (Mrs.) Maryam  Abacha, the wife of the late Nigerian Head of
states, General Sani Abacha who died on the 8th June 1998 of heart problems
while on active duty. I am contacting you because of my present need to
engage in a mutually beneficial business 
relationship with person whom I have not had dealings before and who do not
have any political biases in my country, Nigeria.

Since the death of my husband, my family has been subjected to all sorts of
political harassment, intimidation and persecution by the  Nigerian
government. This is because the people in the government  now are people
who believe that my husband victimized them while  he was in power. They
have frozen numerous bank accounts and seized monies and assets running
into hundreds of millions of dollars belonging to my family under the
excuse that my late husband stole the money.

It is in view of this that I seek the assistance of honest, God fearing
people like you to help me secure my family's estate.Presently I have with
me the sum of US$13.7 million, which I wish to transfer abroad as
discreetly and as expeditiously as possible  and I wish with your help to
apply this fund towards investment  purposes in your country. This money
was my husband's share in a debt buy back contract deal between my husband
and a Russian company in our country's multi-billion dollar Ajaokuta Steel 
project. The Russian company returned my husband's share of US$13.7 million
I am a director.

Arising from the intensification of the Nigeria Government probe into my
family's finances and the consequent detention of my son  Mohammed on
trumped up charges, I acted fast to withdraw this money from the Security
Company's vault and I have declared  the Security Company bankrupt. No
records whatsoever exist concerning this money because I have personally
destroyed all documentation concern.

Now I wish to solicit for your assistance to transfer this money out of
Nigeria and into your account to be applied towards investment  in your
country. For your assistance I purpose to give you a commission of 5% of
the total sum involved, which you shall deduct immediately the money is
paid into your account.

Please, I implore you to exercise the utmost discretion in keeping this
matter very confidential, whatever your decision will be. Contact me
immediately through my e-mail or my late husband's confidant and attorney
Barrister Anthony Koffi via e-mail [EMAIL PROTECTED] 

Yours faithfully,


DR. (MRS.) MARYAM ABACHA 




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