Date: Tue, 20 Aug 2002 07:01:06 -0700

Dear Sir, I am Dr. (Mrs.) Mariam Abacha GCFR), wife to the late Nigerian Head of State, General Sanni Abacha, who died on the 8th of June, 1998 while still on active duty. I am contacting you in confidence, and as a means of developing a cordial and fruitful business relationship. I currently have within my reach, the sum of forty million United States Dollars, which I and my family intends to use for investment purposes specifically in your country. This money came as a result of a payback contract deal between my husband and a Russian firm in our countryís multi-Billion Dollar Ajaokuta Steel Plant. The Russianís returned my husbandís share of US$40,000,000.00 after his death, and lodged it in my late husbandís Security Company of which I am a Director. Right now, the new civilian government has intensified their probe on this familyís financial resources; frozen all our known foreign and local accounts, revoked our oil licenses, and even detained my son (Mohammed) on alledged financial misappropiation, pending the outcome of their investigations. In view of these facts, I acted fast to withdraw the US$40,000,000.00 from the companyís vault and deposited it in a privately owned security company of which I alone kno! w of itís existence. I have since declared the security company bankrupt. No record whatsoever exists concerning this money traceable by the government, because there is no documentation showing that we received the money from the Russians. Due to the current situation in the country concerning governmentís attitude towards my family, it has become quite impossible for us to make use of this money within. I thus wish to discretely transfer this money out of Nigeria with your help, to be invested in your country (under your professional guidance),. I shall expect you to contact me urgently to enable us discuss this transaction in details. Bearing in mind that your assistance is needed to transfer this money out of Nigeria, I propose a commission of 10% (Ten percent) of the total sum to you/your company for the expected services and assistance. Your urgent response is highly needed so as to stop further contact. All correspondence must be by Email son's phone number will be given to you his name is ABBA ABACHA. I must also use this opportunity to implore you to exercise the utmost indulgence to keep this matter extraordinarily confidential, whatever your decision, while I await your prompt response. Best regards. DR. (MRS.) MARIAM SANNI ABACHA (GCFR)