Many companies in south Brazil are receiving a very interesting and attractive offering by email, comming from Lagos (Nigeria), signed by dr. Idowu Martins, Director of procurement of Nigerian Telecommunications Plc, Nitel (as the sender calls himself). Read it:

Dear Sir,

SUBJECT: PROJECT ASSISTANCE.

I am the director of procurement, Nigeria telecommunication Plc (Nitel) and a close associate of the immediate past Director of Finance.

We are presently in apposition to transfer the sum of Six Million; Three Hundred thousand United States Dollars only ($6.3), acquired from deliberately over-invoiced contracts involving the Nigerian telecommunication Plc (Nitel) into a private oversea account.

The funds need to be transferred out of my corporations account due to the present privatization exercise going on, which will make transfers impossible after the NITEL has been fully acquired in the on going national Privatization excursive.

I have made proper arrangement/documentation to transfer the above-mentioned funds that is retained in a coded account of NITEL in my country's apex bank.

We are soliciting that you help us to receive the fund in trust. We cannot complete this transaction smoothly without the participation of a foreign partner who would provide an account where the funds could be lodged. Since the source of the funds is related with foreign contracts and payments, the funds must be remitted to a foreign account.

The remittance of the funds requires little documentation that would be completed as soon as you provide us with a secured bank account where you may wish to receive the money. Since it may be difficult for you to divulge such private information, it may help if you can leave a phone number or email me for further advise.

There is no risk involved on your part in this transaction since the former director and I have perfected all modalities to have a smooth transaction.

What we require from you by Fax or Email are viz:

{i} Acceptance letter of this offer
{ii} Your name/company name and confidential telephone and fax numbers
{iii} Convincing Honesty, Trustworthiness and Willingness to abide by the requirements of this proposal paramount of which is Confidentiality.

We have agreed that you will retain 20% of the entire US$6,300,000.00 for your effort in this transaction, 70% for us partners here in Nigeria and the remaining 10% will be used for refunds of incidental cost in the course of this transfer.

Please reply urgently by e-mail or fax as we expect that the transaction will not take more than ten working days.

Best regard,

Dr.Idowu Martins
Director of procurement
NITEL

You can find a fac-simile of those emails in http://www.polibiobraga.com.br/idowu.htm (web site of a known journalist of south Brazil - Polibio Braga)