Dear Sir

I am  DR  ALLOY  ERNEST, Deputy secretary to the Nigerian Football Association,  
parent body of the World Youths Championship, Nigeria  99'Local Organizing Committee, 
an affiliate of Federation of International Football Association  (FIFA). 

In the course of our preparation to host the World Youth Soccer Championship  Tagged 
(Nig99) early last two years, huge sum of  money running into  millions of  United 
States Dollars was budgeted by the  then Military  Government for the successful 
organization of this  competition. In the same  vein, FIFA via its President, Mr. 
Joseph (SEPP) Blatter, made millions of dollars available for the same project, not to 
talk of  Corporate  Organizations and Football loving individuals who made  huge 
donations. 

However, in my capacity as the deputy secretary, to both the Local  Organizing 
Committee (LOC), and the Nigerian Footba ll  Association(NFA), I,along with two of my 
colleagues in sensitive  positions were able to  over-invoice most contracts, which 
were awarded for  the construction and the  refurbishing of the 8 stadia used for the 
competition.  The contractors who handled these projects have been paid-off. 

It is pertinent to note that a total sum of thirty-two million United States  
Dollars(US$32,000,000.00) was realized as over-invoice  after the successful 
completion of the project. 

This over-invoiced sum is lying in my organization's (NFA) suspense account  with the 
Central Bank of Nigeria (CBN), ready for  transfer into the beneficiarys account 
oversea, waiting for the appropriate opportunity to do so. 

In this year¦s (2003) budget speech, the new Civilian President has ordered  that all 
foreign contractors debts should be paid in  order to boost more Foreign investors 
into Nigeria. 

On this note, I have been unanimously mandated by my two colleagues to seek  an honest 
and trustworthy Foreigner who will assist in  ensuring the  successful transfer of the 
above sum into a  personal/company account since  the Nigerian code of conduct does 
not allow us (Civil  servants) to operate  foreign accounts. 

It is pertinent also to let you know that 30% of the total fund will be for  you, 
while 10% will be used to settle any expenses  that might be incurred by  both  
parties and the remaining 60% will be for us (my 
colleagues and I) to be invested in your country. 

We have chosen you /your company to benefit with us in this transaction due  to the 
respect your country commands here. 

You might be surprised and curious of an offer like this, be rest assured  that the 
modalities andlogistics towards the  successful transfer of this  fund has been worked 
out. All we require from you is  your co -operation. This transaction is risk free. 

We kindly request that you accord it the highest level of secrecy it deserves. Email. 
[EMAIL PROTECTED] Your swift response will be highly appreciated. 

Best regards, 

DR  ALLOY  ERNEST

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