Subject: ASSISTANCE NEEDED

From: "DR.IDRIS ISSA" <[email-masked]>
Date: Fri, 26 Apr 2002 18:17:27 -0700

DR.IDRIS ISSA.
FED.MINISTRY OF PETROLUEM REOURCES(F.M.P.R)
LAGOS NIGERIA.

ATTN:SIR, 

	REQUEST FOR ASSISTANCE- STRICTLY CONFIDENTIAL
I am Dr Idris  Issa, an accountant in the Ministry of petroleum Resources
(MPR) and a member of a seven-man Tender Board in charge of contract
review and payment approvals.

I came to know of you in my search for a reliable person to handle a
very confidential transaction that involves the transfer of a huge sum
of money to a foreign account. It may sound strange but exercise patience
and read on. There were series of contracts executed by a Consortium
Multinational in the Oil industry in favor of Ministry of Petroleum Resources
among which were:
1.	The extension of pipeline network within Nigeria for crude
oil, 
Down stream products distribution and subsequent evacuation- US$ 195
Million.
2.	Contract for the Turn Around Maintenance (TAM) of the various
refineries in the country~ US$ 152 Million.
3.	The construction of storage tanks for petroleum products (Depots)~
US$240 Million.

The original values of this contract were deliberately over invoiced
to the sum of   US $26.5million American Dollars which has now been approved
and is now ready to be transferred being that the companies that actually
executed these contracts has been fully paid and project officially commissioned.
Consequently, my colleagues and I are willing to transfer the total amount
to your account for subsequent disbursement since we are Civil Servant
and are prohibited by the Code of Conduct Bureau ( Civil Servant Laws)
from opening/ operating foreign account in our names.

Needless to say, the trust posed on you at this juncture is enormous.
In return, we have agreed to offer you 20% of the transferred sum while
10% shall be set aside for accidental expenses (Internal & External)
between the parties in the course of the transfer. We will mandate you
to draw up an investment plan for us of which you will control since
we cannot bring our shares back to Nigeria. We are very interested in
investing in real estate in your country.

You must however note that this transaction is subjected to the following
terms and conditions:
1.	Our conviction of your transparent honesty and diligence.
2.	 That you would treat this transaction with utmost secrecy
and confidentiality because of the circumstances we now find ourselves.
3.	That the funds would be transferred to an account over which
you have absolute control.

Modalities have been worked out at the highest level of the presidency
at the Central Bank of Nigeria for the immediate transfer of the funds
within 14 working days, subject to your satisfaction of the above stated
terms. Our assurance is that your role is 100% risk free. To accord this
transaction, the legality it deserves and for mutual security of the
parties involved and the funds, the whole approval procedures  will be
officially and legally processed with your name or the name of your company
you may nominate as the bonafide beneficiary.

Also, be informed that our main reason of contacting you is for the obvious
reason that we will want to invest these funds in the real estate. It
is our believe that you can be of immense help in this regards.

Kindly expedite action so as to enable us include this transaction into
this batch as payment to foreign contractors is usually carried out on
quarterly basis. Please, contact me as soon as possible on my private
e-mail address:[email-masked]

Best regards,

Dr.Idris  Issa.