YOUR URGENT ASSISTANCE NEEDED

GOLDEN BUSINESS OPPORTUNITY
 I am an Attorney and close confidant of MRS. MARYAM
 ABACHA, the former first lady and wife of the late
 GEN. SANI ABACHA, the former head of state and
 commander in chief of the armed forces of the Federal
 Republic of Nigeria.

 She (MRS. M. ABACHA), has as a result of the trust and
 confidence she has in me mandated that I search for a
 reliable and trustworthy foreign partner, who
 will help receive some funds which she had in cash
 totaling US$45m (Forty Five Million United States
 Dollars Only) into a personal, company or any
 reliable foreign bank account for safe keeping for a
 short period of time, since her family bank accounts
 within and outside the country have all been
 frozen by the authorities. (I would refer you to the
 website of
 http://allafrica.com/stories/200203180074.html
 http://www.time.com/time/europe/magazine/2000/27/swiss.html
 for further information
 about these money and the ABACHAS)
 This money in question has however, been carefully
 kept in a defaced form and deposited with a security
 company that has branches in Europe and America.
 You may therefore be required to travel to any
 of the branches to collect the money on behalf of my
 client for safe keeping.

 It may also interest you to know that she (MRS.
 ABACHA) and her family have, since the inception of
 the present democratic government, been placed under
 partial house arrest, with their international
 traveler's passports withdrawn pending the resolution
 of current fund recovery face - off between them and
 the present RTD GEN. OBASANJO led Federal Government,
 which from all indications will not exceed this year.
 She has decided to offer anybody who will be willing
 to render this tremendous assistance 20% of the total
 sum, while 5% shall be set aside for incidental
 expenses.
 Note that this transaction involves no risks
 whatsoever, as you will have no dealing with my
 Country, Nigeria. Rather, you will deal directly with
 the security company, which is based where the money
 is right now.
 Let me have your confidential Tel/Fax Numbers in your
 response to this proposal.
 I shall let you into a complete picture of this
 mutually beneficial transaction when I have received
 your anticipated positive reply. This matter should be
 treated as urgent and confidential. This is very
 important.

 Best Regards,

 Barrister Emeka Brown