Dear Sir/Madam,

I am a civil servant in the Debt Management Office of the Federal Republic
of Nigeria. I am 51 years old and I have been in the civil service for 25
years. My retirement is fast aproaching and so I have started to think
about life after retirement.

Consequent on the above, I seek your co-operation and partnership in the
transfer of the sum of US$45M(Forty - five million United States dollars).
I have protected this fund for over ten years. Now that my retirement is
near I feel it's time to transfer this fund out of the country to avoid
loosing it to the government.

The money actually came from the cuts I made on various payments before
approving such payments. I could not transfer the fund because I do not
have a domiciliary account since a civil-servant is not allowed to have a
domiciliary account in my country.
There is no risk in this transaction since the money was not stolen. All
we need do is to follow the process of transfering the fund according to
the legal proceedures. I can assure you that your involvement in this
transaction cannot dent your image in any way.
I will give you all the details as soon as I hear from you.

If you are interested in this business, please indicate so and send me
your phone number for further briefing.

Regards.
Sam Joe