STRICTLY CONFIDENTIAL

ATTEN=3A

Dear Sir=2C 

I am Dr=2E =28Mrs=2E=29 Mariam Abacha GCFR=29=2C wife to the late 
Nigerian Head of State=2C General Sanni Abacha=2C who died 
on the 8th of June=2C 1998 while still on active duty=2E I 
am contacting you in confidence=2C and as a means of 
developing a cordial and fruitful business 
relationship=2E 

I currently have within my reach=2C the sum of USD$40M 
=28forty million United States Dollars=29 which I and my 
family intends to use for investment purposes 
specifically in your country or any other part of the 
world you may advice=2E This money came as a result of a 
payback contract deal between my husband and a Russian 
firm in our country=92s multi-Billion Dollar Ajaokuta 
Steel Plant =2E Right now=2C the new civilian government 
has intensified their probe on this family=92s financial 
resources=3B frozen all our known foreign and local 
accounts=2C revoked our oil licenses=2C and even detained 
my son =28Mohammed=29 on alledged financial 
misappropiation=2C pending the outcome of their 
investigations=2E In view of these facts=2C I acted fast 
to withdraw the US$40=2C000=2C000=2E00 from the company=92s 
vault and deposited it in a privately owned security 
company of which I alone know of it=92s existence=2E I 
have since declared the security company bankrupt=2E No 
record whatsoever exists concerning this money 
traceable by the government=2C because there is no 
documentation showing that we received the money from 
the anybody=2E 

Due to the current situation in the country concerning 
government=92s attitude towards my family=2C this money 
has been deposited in a security company and they are 
waiting for my instruction to act as to where it 
should be sent to=2E I thus wish to discretely transfer 
this money out of Nigeria with your help=2C to be 
invested in your country or anywhere you may advice 
=28under your professionalguidance=29=2E I shall expect you 
to contact me urgently to enable us discuss this 
transaction in details=2EHowever=2C I cannot speak with 
you on phone because all my phone lines are bugged by 
the government presently=2E 

Bearing in mind that your assistance is needed to 
transfer this money out of Nigeria=2C I propose a 
commission of 20%  of the total sum to 
you=2Fyour company for the expected services and 
assistance=2E Your urgent response is highly needed so 
as to stop further contact=2E All correspondence must be 
by Email=2E  A phone number will be given to you to 
enable you speak with my son  names ABBA  ABACHA=2E I 
must also use this opportunity to implore you to 
exercise the utmost indulgence to keep this matter 
extraordinarily confidential=2C whatever your decision=2C 
while I await your prompt response=2E 

Finally=2C please include you telephone and fax numbers 
in you reply to enable my son send the vital documents 
we shall change to you name to enable you become the 
true beneficiary of the consignment =28boxes containing 
the money=29 which is tagged =22DIPLOMATIC CONSIGNMENT=22=2E 
It is labelled so to avoid the customs from probing 
into the content=2E 

Best regards=2E 

DR=2E =28MRS=2E=29 MARIAM SANNI ABACHA =28GCFR=29