CONSIDER THIS OFFER Attn:Sir,  Â  I am pleased to send my greeting to you, Iam extending this proposal toÂ  you in my capacity as chairman of the Contract Review/Audit CommitteeÂ  scrutanizing all record covering executed contract awarded by previous military government of Nigeria My colleagues and I have uncovered a floating amount of USD$25.500,000(TWENTY FIVE MILLION,FIVE HUNDRED THOUSAND U.S DOLLARS),without a clear beneficiary owing to a deliberate act of over invoicing and inflating of contract value by some government offocials. This money (USD$25.5M), has already been approved for payment by the ministry of Mines, Power and Steel and is secure under contract No : MMP/FGN/Vi233/ALSCON-2/9, Job completion Certificate No: 677000000242MMPS/C,of 17th oct. 1998.As top civil servant we are not allowed to operate foreign account and this is why we want to use your bank account to transfer this money outside Nigeria.  We have accepted you as our foreign partner and will now regularize the approvals to you as the trust beneficiary of the contract sum. As soon as we receive your acceptance , we shall inform you of the necessary requirement from you to facilitate transfer. Let us use this opportunity and export the benefit of this sum, we have resolved to offer you 30% of the total sum as compensation for your assistance,60% is for us here in Nigeria, 10% is set aside to cover every expenses made in the course of transaction. Yours faithfully,  Mr.Edward David Moore.