Dear Sir, First, I must solicit your strictest confidence in this transaction; this is by virtue of its nature as being utterly confidential and top secret. You have been recommended by an associate who assured me in confidence of your ability and reliability in prosecuting a business transaction of high net value requiring maximum confidentiality I am Ahmed ,M.Bello Personal Assistant to Alhaji Rewani Lukeman, the Presidential Adviser on Petroleum Matters. Sir my message to you was based on some money that floated into the Government treasury due to the recent boom in the International Oil Market because of the U.S. - Iraq issue. The Federal Government of Nigeria budgeted US$18.00 per barrel in this years budget, but due to price changes in the international oil market where by a barrel is being sold for between US$28-US$35.00. We are recording an excess gain, and because the government is yet to establish a dedicated account to take care of these proceeds , hence some executive members in the petroleum ministry have decided to stash away the sum of US$200,000,000.00,(Two Hundred Million, United States Dollars) to an off shore account of a foreign national or company. Please we are not contacting you because we do not have or know any person with whom we can do the deal with successfully, rather we are trying to avoid situation where by, after our tenure in office, a panel of inquiry may be setup to check our activities while in office or our investments through friends and relations, that is what we are avoiding. If you are interested to assist us, please let me have your personal telephone, fax and email address, so that I can furnish you with further details on the modalities of the transfer of the fund into your bank account. Please keep this matter to your self, as we do not want it to back fire. If you are not interested, delete this mail and take it as if you have heard nothing from me. I look forward for your positive response. Best regards. Ahmed ,Mustapha .Bello