DEAR SIR, I AM MOHAMMED SANI ABACHA, SON OF THE LATE NIGERIAN HEAD OF STATE WHO DIED ON THE 8TH JUNE, 1998 WHILE STILL ON ACTIVE SERVICE. I AM CONTACTING YOU IN VIEW OF THE FACT THAT WE WILL BE OF GREAT ASSISTANCE TO EACH OTHERS LIKENESS IN DEVELPOPING A CORDIAL BUSINESS RELATIONSHIP. RECENTLY, I WAS UNCONDITIONALLY RELEASED BY THE PRESENT CIVILIAN ADMINISTARATION THROUGH THE APEX COURT OF NIGERIA, THE SUPREME COURT OF NIGERIA FOR ANY COMPLICITY IN THE ASSASINATION CASE LEVELLED AGAINST ME, WHICH UNTIL THIS RELEASE PROCEEDING HAVE BEEN GOING ON. IN EXCHANGE FOR MY FREEDOM, MY FAMILY WAS MADE TO SIGN AN AGREEMENT TO RELINQUISH THROUGH A COURT ORDER ANY ASSEST OR ACCOUNTS BELONGING TO MY FAMILY WHICH IS CURRENTLY FREEZED AT EUROPE AND AMERICAN BANKS BY THE NIGERIAN LED GOVERNMENT VALUED AT $1.5B UNITED STATES DOLLARS. EXCEPTS FROM MEDIA HOUSES AND WEBSITES TO FURTHER GIVE CREDENCE TO THIS ASSERTION CAN BE FORWARDED TO YOU ON DEMAND. FOLLOWING MY RELEASE AND SUBSEQUENT NEED FOR FINANCES TO SETTLE DOWN, I HAVE A CERTAIN AMOUNT OF FUNDS I STACHED AWAY IN A SECURITY SAFE BOX IN A NEIGHBOURING AFRICAN COUNTRY TO NIGERIA. IN THIS SAFE BOX IS $26M USD REGISTERED AND DEPOSITED AS AFRICAN ARTWORK. IT WAS DEPOSITED BY MY ATTORNEY WITH NO BENEFICIARY YET, DUE TO MY INSTRUCTIONS. UNFORTUNATELY, AM UNDER SURVELLANCE BY THE GOVERNMENT OF NIGERIA, AM NOT ALLOWED TO TRAVEL OUTSIDE WEST AFRICA AND ALL MYLAND LINES ARE BUGGED. THEY GOVERNMENT STILL BELIEVES THERE ARE MORE FUNDS AT MY FAMILYS DISPOSAL THAN THEY ALREADY HAVE DECLARED. THEY WILL STOP AT NOTHING TO FREEZE MORE, SHOULD AMPLE EVIDENCE SHOW THAT WE STILL HAVE MORE FUNDS AT OUR DISPOSAL. I HEREBY, SOLICIT FOR YOUR ABILITY AND INDULGENCE TO STAND AS NEXT OF KIN TO THESE FUNDS. YOU WILL ONLY BE REQUIRED TO OPEN A DOLLAR ACCOUNT IN THE LOCATION WHERE THIS FUNDS ARE AND THE FUNDS ARE TRANSFERRED OUT TO YOUR OFFSHORE ACCOUNT. HOWEVER, THE PRESENCE OF MY ATTORNEY WHO WILL BE DIRECTLY INCHARGE OF THIS TRANSCATION MUST BE NEEDED TO CONCLUDE THIS TRANSFER. ALL NECESSARY PARTICULARS WHICH CAN FACILITATE AND ENABLE YOU CLAIM THE FUNDS ON MY BEHALF WILL BE FORWARDED TO YOU AS SOON AS YOPUR CONSENT TO PROCEED IS RECEIVED. FURTHERMORE, MY NEED FOR A FOREIGNER TO STAND AS BENEFICIARY FOR THIS FUNDS CANNOT BE OVER EMPHASIZED, FOLLOWING THE BETRAYALS AND EXPERIENCES ENCOUNTERED BY MY MOTHER AND MY FAMILY WHILE I WAS INCARCERATED BY PEOPLE MEANT TO BE AIDES OR LOYALIST TO THE FAMILY HAS PROMPTED ME NOT TO TRUST ANYONE FROM MY REGION ANYMORE. MY FAMILYS NAME WAS EVEN COMPROMISED IN THEIR QUEST TO DISTABLISE MY FAMILY LEGACY. FOR YOUR ASSISTANCE, I HAVE DECIDED TO LET YOU HAVE 20%, WHILE 75% WILL BE MY SHARE AND THE BALANCE OF 5% BE USED TO DEFRAY ANY EXPENSE WE MIGHT INCURE DURING THE COURSE OF REALISING THE FUNDS. YOUR URGENT REPLY WILL BE HIGLY APPRECIATED TO THE ABOVE EMAIL ADDRESS. ALH.S.MOHAMMED ABACHA.