the court-ordered restitution was not supported by the record. We reject his claims and affirm the judgment of the District Court.

I.

2
In the fall of 1996, Mr. Moyer, who owned Allied Wholesale Meats, entered into negotiations to purchase his prime competitor, Smith's Wholesale Meats Company. He negotiated a purchase price of a little more than $1.7 million. To procure the needed funds, he negotiated a loan with Boatmen's Bank. Both defendant and Smith's Meats would be liable to repay the loan, and the bank received a security interest in Smith's Meats' business vehicles. The bank also conditioned the loan on getting it guaranteed by the United States Small Business Administration (the SBA). The SBA agreed to guarantee the loan if Mr. Moyer would make an initial capital investment ofa result of the bank's refusal to extend him further credit, Mr. Moyer continued to experience a cash-flow shortage. Because of this shortage, he fell prey to what has become known as the Nigerian Bank Scam. In June of 1998, defendant received a letter from one Edward Kadiri, stating that he was associated with the Nigerian National Petroleum Corporation, and that he needed help moving almost $30 million out of Nigeria. The letter indicated that if Mr. Moyer would help him do so, he would be entitled to 25 per cent. of the money. Defendant responded to Mr. Kadiri and ultimately transferred nearly $1.4 million to various bank accounts to facilitate the transfer. He of course never received a dime back. To raise a portion of the investment