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[Bode N. <bod...@in...>]

FROM: Mr.Bode Newton
Central Bank of Nigeria
Lagos, Nigeria
Phone Number234-1-4751076
Fax 234-1-7592872

Dear Sir:

I have been requested by the Nigerian National Petroleum Company to contact
you for assistance in resolving a matter. The Nigerian National Petroleum
Company has recently concluded a large number of contracts for oil
exploration in the sub-Sahara region. The contracts have immediately
produced moneys equalling US$50,000,000. The Nigerian National Petroleum
Company is desirous of oil exploration in other parts of the world, however,
because of certain regulations of the Nigerian Government, it is unable to
move these funds to another region.

You assistance is requested as a non-Nigerian citizen to assist the Nigerian
National Petroleum Company, and also the Central Bank of Nigeria, in moving
these funds out of Nigeria. If the funds can be transferred to your name, in
your United States account, then you can forward the funds as directed by
the Nigerian National Petroleum Company. In exchange for your accomodating
services, the Nigerian National Petroleum Company would agree to allow you
to retain 10%, or US$4 million of this amount.

However, to be a legitimate transferee of these moneys according to Nigerian
law, you must presently be a depositor of at least US$100,000 in a Nigerian
bank which is regulated by the Central Bank of Nigeria.

If it will be possible for you to assist us, we would be most grateful. We
suggest that you meet with us in person in Lagos, and that during your visit
I introduce you to the representatives of the Nigerian National Petroleum
Company, as well as with certain officials of the Central Bank of Nigeria.

Please call me at your earliest convenience at [Phone Number 234-1-4751076].
Time is of the essence in this matter; very quickly the Nigerian Government
will realize that the Central Bank is maintaining this amount on deposit,
and attempt to levy certain depository taxes on it.

Yours truly,

Bode Newton. (cbn).