Dear Sir or Madam

I am Dr Shamsudeen Usman, the Deputy Governor (Domestic and Monetary Operation) of the Central Bank of Nigeria and a cousin to Mr. Mohammed Abacha, son of the past late military president of Nigeria, General Sanni Abacha.

Based on a tip-off from Mohammed, who is presently standing trials under the civilian Government of president Olusegun Obasanjo, I just discovered an outstanding sum of $65,000,000 American Dollars in the suspense account of the Federal Airport Authority of Nigeria (FAAN) in the custody of the central bank of Nigeria (CBN)
According to Mohammed, the money came as a result of a deliberate over invoice contract awarded to him by his father through FAAN in 1997. No other company in Nigeria or else was had or can lay claims to these funds except Mohammed.

Now, he has directed me to take this money as quickly as possible outside Nigeria before Obasanjo’s recently inaugurated contract review panel under the terrible Abacha years stumbles upon it. As a top CBN director faced with such a plea from a younger cousin, I can only secure my job after this transaction if everything can be done with up-most confidentiality. That is why I personally chose a fellow careerist who knows the value of secrecy and that is why I am using your personal email against that of your company, which I saw in the Global Investor Directory.

The whole risk-free plan, is to make you a foreign contractor who will now be beneficiary of the $65,000,000 million dollars, by filling some applications and putting up claims through relevant ministries.
Mohammed has agreed to share the funds as follows: 20% to you (account owner), 20% to me (facilitator), 50% to himself as owner and 10% for all local and international expenses to be incurred by you and us.

The next and concluding steps will be sent to you as soon as you reply this proposal via this email: SHAMSUDUS@YAHOO.COM

If this interests you (and I’m sure it will), I shall expect your reply to include the following;

a) Bank name/ address
b) Account name/ account number fro the transfer
c) Company’s name and address
d) Your telephone and fax number (Private & office)

Once again, I urge that you treat this with strict confidence and utmost urgency that it requires while expecting your quick and favorable response.

Yours faithfully,
Dr S. A. Usman (Deputy Governor) CBN