Date: Fri, 23 Aug 2002 05:05:26 -0700

From: Mariam Abacha
c/o Barrister ALI BEN.


I am MRS. MARIAM ABACHA, the window of the late GEN. SANI ABACHA former Nigerian military Head of state who died mysteriously as a result of Cardiac Arrest. Since after my husband ╬death my family is under restriction of movement and that not withstanding. We are being molested. Policed and our Bank Account both here and abroad are being frozen by the Nigerian Civilian Government. Furthermore, my elder son is in detention by the Nigerian Civilian interrogation about my husbandÔs asset and some vital documents.

Following the recent discovery of my husbandÔs Bank Account by the Nigerian Government with Swiss bank in which the huge sum US$700 Million and D M 450 Million Dollars was deposited, this is the reason I have decided to move the sum of US$40.5 Million Dollars which was secretly defaced and is sealed in two metal Boxes for security reason.

I therefore personally, appeal to you seriously and religiously for urgent assistance to move this money into your country where I believe it will be safe since I cannot leave the country due to the restriction of movement imposed on the members of my family by the Nigerian Government.

You can contact me through my family lawyer/ Attorney BARRI ALI BEN. on his e-mail tel 234 8033-275-941. and my lawyer shall arrange with you for a face to face meeting outside Nigeria in order to liaise with you toward effective completion of this transactions.

However, arrangement have been put in place to move this money out of the country either Europe or Africa in a secret vault through a security company here in Nigeria. who have affiliate offices in Europe and Africa and as soon as you indicate your interest my Lawyer shall send you the Deposit Certificate of the Luggage and other related documents so that you can help to claim the Luggage.

Conclusively, we have agreed to offer you 20% of the total sum 70% is to be held on trust by you until we can decide on a suitable business investment in your company and 10% for all incidental expenses .Subsequent to our free movement by the Nigerian Government. Please reply urgently and treat with absolute confidentiality and sincerity through the above E-mail address. You should note that even if you are not interested you should not let out this proposal to anybody whatever. You should urgently get across to my Attorney so that he can give you the necessary advice on the procedure and requirements for this transaction.

Best Regards,