(1) You must be prepared to finance the entire project or have sufficient financing in place.
(2) You must keep the entire transaction confidential
(3) You must provide sworn affidavit
(4) Tax clearance certificate (if necessary)
(5) Drug Clearance certificate (if necessary)
(6) Letter of administration
(7) Certificate of deposit
(8) Receipt for fund release order
(9) If your Government should pay from an offshore payment center, you must pay all related fees and the 
    cost of the local Attorney.
(10) If the funds are transferred from a local bank you must pay all related expenses.
(11) You most provide a written plan as it relates to transferring the funds and securities out of your country.
(12) You must provide the name, address, and telephone number of the local bank.
(13) You must state the balance due the bank (or demurrage required at security company) if any.
(14) I will give NO upfront money. Nor will I ever give any funds to you for ANY fees associated with this 
      business proposal.
(15) I will NOT travel anywhere to meet you. You must initiate all travel, at my convenience, meeting in 
      public settings (e.g. Mall or Restaurant.).
(16) You must initiate all phone calls. We will communicate by email/fax or through phone calls initiated by 
      you. I will not return calls. If you prove yourself to be real, I will reconsider this point.
(17) What kind of funding do you already have in place to pay for all the processing fees and associated 
      gratuities?

In my experience (depending upon the transaction), it generally takes approximately $200,000 to pay for all the processing fees and gratuities. If you do not have the funding in place to complete this project, let me know by return email so that neither of us has to waste our time. Plus I want you to respond to each of the previous 17 points with a definitive answer regarding your specific business proposal.

If this is a scam, do yourself and me a favor -- do not answer this email. If you are a scam artist you will be very uncomfortable with the previous 17 points, because you already know that I know your game plan. If you are real, you will be comforted knowing that I am well aware of what it takes to complete this transaction.

I do not waste time with people who make a living off deception. I am a man of integrity and a straight shooter, working only with people of like character. If you have your funding in place, tell me when you email me and I will remind you of your statements down the road if you ever engage in the bait and switch gambit. If all of your funding is in place, and you are who you say you are, it should easily take less than thirty days to complete the project.

Still interested? If so, contact me via email, letting me know how your proposal is different from all of the other similar proposals I read every week. I have read about these types of "419" proposals on various web sites and in some magazine articles and newspapers, which warn US citizens about getting involved. Some, they say, are scam artists, experts at the confidence game and masters at making authentic-looking bank and government documents. Are you one of these seasoned opportunists who take advantage of the blindness created by human greed? I do not know. But you know.

If you want to know the truth, everyone I have dealt with thus far over the past few years has ultimately been exposed as a scam artist. Only you know if you are real or fake. You have to demonstrate to me that you are legitimate, by making statements and then holding to your word regardless of the cost. The moment you switch from a previous statement I know that you are a fake. So make your statements carefully. You are not dealing with an amateur.

You and I have never met in person. The only thing we can look at is what is written. That is why I place such a high premium on what you write, even more than what you might communicate over the phone. By the way, I fully expect you to offer me the same courtesy. You can and must hold me to my word.

The burden of proof is -- and always will be -- upon you. Respond specifically to each of the above 17 points. I am sure that you agree -- anything worth talking about is first worth putting down in writing. Be careful with what you say, because I will hold you to your words. And that's a promise!

Thank you for your time,
xxxxxxxxxxxxxxx

Note: Reproduction of any kind, including copying and pasting, is strictly prohibited, unless given specific written permission. ***********************************************************************
Here are eleven unedited responses to our acquaintances' reply (above) to their initial unsolicited email. Please note the way each one does a classic job of setting up the confidence game. By the way, every one of these people proved in the end to be scam artists of the highest order --------------------------------

ATTENTION: xxxxxxxxx

IT IS MOST DISHEARTENING THAT SOME GROUP OF ELEMENTS ARE PAINTING THE  AFRICAN NATION IN BLACK BY BEING INTO SCAM OR FRAUD. ANYWAY, AS YOU HAVE READ MANY BOOKS (A little bit of flattery), I AM EQUALLY AWARE THAT YOU HAVE COME ACCROSS SOME ARTICLES THAT WROTE ABOUT BILLIONS OF DOLLARS BEING STARCHED IN A FOREIGN ACCOUNTS IN EUROPE BY AFRICAN LEADERS. MANY AFRICAN LEADERS AND ELITE ARE WELL BLESSED WITH PHYSICAL CASH,BUT THE PROBLEM THAT IS BEING FACED ATIMES IS HOW TO GET THE FUNDS MOVED TO A FOREING ACCOUNT.I HAVE BEEN OPPORTUNED TO WORK WITH LAURENT KABILA AN ASUCH KNEW WAYS BY WHICH WE MOVED HEAVY FUNDS FOR HIM TO MANY COUNTRIES OF THE WORLD UNDER DIPLOMATIC COVER ARRANGEMENT. HOWEVER,I ATTACHED THE PICTURE OF THE FUNDS WHICH I TOOK IN MY COUNTRY BEFORE THE TURN OF EVENTS FOR YOUR PERUSAL. AT THIS JUNCTURE I MUST HAVE TO INFORM YOU THAT I HAVE BEEN IN THIS COUNTRY FOR A LONG TIME AND HAVE EXPENDED THE PHYSICAL CASH I HAVE WITH ME, THROUGH ARRANGING FOR THE FUNDS TO BE MOVED TO A FOREIGN COUNTRY UNDER A DIPLOMATIC COVER ARRANGEMENT, THEREFORE I MUST INFORM YOU THAT YOU WILL ASSIST FINANCIALLY IN GETTING THE TRANSACTION CONCLUDED FOR THE MUTUAL BENEFIT OF US.I AM NOT COMPELLING YOU TO CONCLUDE THE TRANSACTION WITH ME, BUT MY TRAMSACTION SPEAKS FOR ITSELF, YOU HAVE TO COME TO A CHOSEN COUNTRY TO MEET WITH ME AND SEE THE FUNDS BY YOURSELF,FOR I BELIEVE THAT SEEING IS BELIEVEING. (I'm not sure what happened here, but all of a sudden he started using lower case -- perhaps the second half was a copy and paste job?)

However, I made the money genuinely, when I headed a tenders board that accounted for proper recordings of revenue generated through the sale of diamond, which is our nations source of foreign revenue. This business opportunity needs our committed, confidentiality, cooperation and absolute trust for the mutual benefit of us. I strongly believe that this our new found business relationship will lead us to greater heights.

The money is presently registerred with a DIPLOMATIC security courier company that flew it from my country to Nigeria under a code without name. Since you will assist me in this respect I shall register it in your name to avoid raising eyebrow here in Nigeria and make it easy for us to clear and have it move to London,south Africa,mali or spain,,where you are expected to meet with me to conclude the rest of the transaction.The money would be moved to either any of the listed countries,depending on the country you choose,under a diplomatic cover arrangement,by the security courier company that flew it to Nigeria.This has been the means we move cash and other valuable matreials to the countries over the years,for our late president Laurent kabila.

However,I would want you to send me your phone/fax number to enable me send to you,copies of my International passport,the deposit certificate of the cargo with the security company and a power of attorney/agreement that would guide us throughout this business transction.I would want you to take your time and do your own investigation regarding what is happening in my country,Congo (DRC)

Your urgent reply is neccesitated to serve us better. My private phone/fax number is 234 90503972.kindly keep this transaction strictly confidential to serve us better.

AWAITING YOUR MOST URGENT REPLY

BEST REGARD
DR DANIEL NGUESSOH

Here's another reply to our acquaintances' initial email response----------------------------------------

Dear xxxxxxxxxx

I quite understand and expect your reaction as regards my offer to do business with you as my foreign partner bearing I mind that we have not met before am acting on the believe that everlasting private foreign business contact like this is better made by direct personal contact by email which must begin in one day. Since I am still in active Government service, I decided to deal with somebody I have not met before for obvious security reason. To be honest with you, I will not want this contract payment traced to me in anyway, since the approvals will come from my Ministry. I am involved in this deal because I hope to retire soon and go into private business and this is about the only means I can raise the needed finance to start my life after my retirement. The truth is that we are highly placed but poorly paid as civil servant and the law does not permit us to operate foreign account while in service.

This is why I also need your assistance. With transparency, and sincerity of purpose we can do a lot of business together in future. To demonstrate my authenticity, I shall fax you copies of my identities and I expect to do the same. This will also make for easy recognition when we eventually meet to discuss our joint ventures at an advanced stage. Send by return mail to me your most confidential phone and fax number, including your contact details which should be sent by fax to my private fax mail box number 234 17758345. Call me as soon as you receive this message today on my other private telephone number 234 1 7758345 for further detailed discussions.

We must ensure absolute confidentiality to ensure a smooth conclusion of this deal. To confirm that you are speaking with me, use this transaction code COLOUR: PINK i.e you will ask me COLOUR and I must answer PINK,only then you can discuss with me. (I'm sure he uses different colors with different people so he can keep track of all the scams he has going at the same time) As a result of the level of underground arrangements I have already perfected, I am confident to let you know that with your full cooperation, we can conclude this transaction within 14 banking days. We need to be committed and honest to ourselves, like you know one good turn deserves another. I look forward to meeting with you soonest. Till I hear from you again, have a nice day.
Best regards,
Ciroma Shehu

Here's another reply --------------------------------------------------------------------------------------

Dear xxxxxxxx,

Top of the day to you and many thanks for your response. I must comend your letrary (literary?) power but the truth is that "there is no smoke without fire". Its more or else like a proverb from my country home (Yes, Donald, thanks for the warning. I'll be watching you carefully, so that I don't get burned by you!).

This is a mutualy beneficial transacion and I can't persuade you to get involved but I will advice you investigate and get back to me as time is of the essence.

Regards,
Donald.

Here's another reply --------------------------------------------------------------------------------------

Attn: xxxxxxx, 

First as a true Christian (hmmmmmmmm, okay...) and I don't want something that will tarnish my life just because of money I came in a royal. I got your name in internet through my secretary who knows how to operate computer and I told her to search and address for that I want use it for importing some goods so he search only two addresses for me but I decided to contact you first if you are interested I will then contact the other because this opportunity can never come again in my life time so I don’t want to make any mistake.

Thank you for your question, you know as I have told you that one thing that has original also has fake because you have seen the whole proposals and see the differences. The names written in this proposals is the formal President’s in Africa, people that eliminated our Economy sending money abroad, so all these people using the opportunities to steal money from foreigners telling them that they are either sons, mother in-laws and personal assistant and many more which I cannot explain to you but I will give you some of their websites which they cannot explain or know anything about the actors.

Those thing is not true my own is different because as an Auditor with every guaranteed the original
beneficiary is a native of Australia and manager of Petro Chemical Support Company of Africa and Europe, he died in an road accident along Lagos Ibadan road and he is not married as of his death and left no relations. 

My bank where I work even the company does not know the existence of the fund and account, nobody friends nor family knows about this account, the manager of bank the does not know about the account until I the Auditor was searching for an old file that I saw the file before I discuss it with the manager and he told me to move the money abroad for investment after my Deep Investigation I got his Death certificate and last statement of the account which I will fax to you and letter of administration, Affidavit of fact to show that you are now the beneficiary of the fund and the chairman/Ceo of the company. 

That Engr. Andreas. B. Smith was the manager of Petro Chemical Support Company. Which the money will be an inheritance money from your company and nobody will ask you any question after you might have signed the final fund release order form and all the legitimacy of the fund documents which I will send to you and to back the money to your account without problem. And you should know that this business requires travel, you will travel to our Offshore Payment Centre attached to our Embassy in Holland or South Africa to sign the final fund release order and after signing, the money will be transferred to your account without delay and I will be with you a day or two days before the money goes into your accounts then we will travel as one family to your country for sharing and possible investment.

You have noting to worry as this business is concern, I assure you 100% risk and trouble free and real, my only worry is the Security of the fund once transferred to your account I would like to speak with you for heart to heart discussion.

Send me your Id for identification so that I will know whom I’m doing this business with and I will send you my international passport as an id.

I wait to hear from you and I will call also for a heart to heart discussion (Can't wait...).

Sincerely Yours,
TONY.

Here's another reply --------------------------------------------------------------------------------------

Dear xxxxxxx,

I receieved your mail with lots of your conditions (You mean the 17 points to which I'd like to read your specific responses?). But, I must tell you that with your so called condition we can never never actualise our aims. I will advice therefore, you to make up your mind or you leave it. There is already laid down plans on how the fund will move out of this place to an oversea bank account. Could your conditions be flexble (Oh, you mean you want me to send some upfront money?), then write me so as to give you the proceedures on how we move. More importantly, your business with Nigerians can never be quantified with this. Myself do not like people from that side of the world. The money in question is money realised from my place of work and to realise the funds it must be sent out to an oversea bank account. So if people will wake up and claim what they are not, it will be quiet unfortunate for someone of my reputation. You can call me on my private phone for discussions +225-07-95-5883. Have it in your mind that we are not compelled to work with you on this project and we reserve the right to work with whom ever my spirit is comfortable with. (A classic move --  back off, hoping to create a sense of urgency within me)
Regards,
Jean Kolonoga

Here's another reply --------------------------------------------------------------------------------------

Dear Mr xxxxxxxxxx,

I thank you for your reply to my mail, your openness and prudence. (A little bit of flattery goes a long way, doesn't it?) You are like me and I like that (I hope not!).

(He doesn't even respond to my 17 points. He goes straight to the business at hand. In fact, he wants me to know that he not sure that he even wants to do business with me) Before committing myself to any arrangements with you, I would require you to intimate me about business opportunities in your Country, taxation, foreign investments regulations and what sort of connections you have there.

My lawyer Mr Martins Obi is currently in London and it will be more beneficial to both of us, for you to contact him in London 44 7960 398915 to discuss these matters. He is a very close confidant and my points man in these arrangements with full authority to handle %100 all aspects of this project on my behalf.

I have briefed him about you and he is expecting your call. Please let me know your feelings on these.

Sincere Regards,
Gen. Fadaka

Here's another reply --------------------------------------------------------------------------------------

Dear xxxxxx,

Thanks for your mail. I do not know about any other mail you must have received. I want you to note as follows:

I do not and will never ever request you to send me any money at all (This was a bold-faced lie!). I am not a begger and my client is also not a begger. By my client's standards you are a very poor man and as thus why would my client want to receive money from you.

My clent and I cannot travel out side Nigeria at the moment because survillance is placed on us for 48
hours. My client's passport is with the security agents and he cannot travel out.

I do not need your personal bank details and I do not need any bank details from you at all. It is not
important to me.

If you want to assist my client, you will have to do it yourself. We will not be willing to deal with a second or third party even if the individual is your lawyer or your family. This is for my client's security and the security of the funds.

I want to inform you that you will see the funds with your two eyes. 

If you are still interested in assisting my client, please send me an immediate mail, so that I will give
you further details about this transaction.

Waiting for your response.

Best regards,
SANNI AHMED 

Here's another reply --------------------------------------------------------------------------------------

SIR,

THANKS FOR YOUR REPLY. I ASSURE 100% SUCCESS IN THIS BUSINESS AS LONG AS YOU CO-OPERATE WITH ME IN TRUST AND STRICT CONFIDENCE. THIS BUSINESS IS REAL AND SAFE,SO YOU DONOT HAVE TO WORRY BECAUSE YOU HAVE NOTHING TO REGRET (You mean I won't regret sending you some money?).

THE FUND IS DEPOSITED IN A SECURITY COMPANY WITH ANONYMOUS NAME, THE SECURITY COMPANY HAVE THEIR AFFILIATE OFFICE IN SOUTH AFRICA AND HOLLAND WE SHALL MEET THERE FOR THE SIGNING OF A BINDING AGREEMENT FOR THE FINAL RELEASE ORDER OF THE FUND.

IF YOU HAVE AVALID PASSPORT AND HAVE THE FACITLITIES TO OPEN ACCOUNT TO HANDLE BIG AMOUNT AND A BUSINESS OF THIS MAGNITUDE, I WILL FURNISH YOU WITH MORE INFORMATION AND DIRECT YOU WITH ALL THE MODALITIES ON HOW THE BUSINESS WILL BE SUCCESSFULLY EXECUTED. 

I AM 54YEARS OLD WITH FAMILY AND I WILL WANT YOU TO BE VERY SERIOUS WITH ME, I AM A CONSULTANT IN MINING TECHNOLOGY AND I HAVE BEEN A FRIEND TO THE FIRST FAMILY FOR SEVERAL YEARS AND I WOULDN’T WANT YOU TO DO ANYTHING THAT WILL MAKE THE FIRST FAMILY LOOSE CONFIDENCE IN ME.

IF WE ARE GOING TO DO THIS BUSINESS WITH YOU OR YOU ARE RECOMENDING ANYBODY, MAKE SURE THAT THE PERSON OR THE COMPANY YOU ARE RECOMENDING IS OF HIGH INTERGRITY.

SEND YOUR FULL NAME AS IN INTERNATIONAL PASSPORT OR IDENTITY ALONG WITH FULL ADDRESS AND CONFIDENTIAL PHONE AND FAX NUMBERS. 

NOTE: YOU HAVE YOUR CHOICE TO MAKE AS REGARDS TRAVELING, BUT IT WILL HAVE TO BE A COUNTRY WHERE THERE IS AFFILIATE OFFICE OF THE SECURITY COMPANY, FINALLY, YOUR ACCOUNT IS NOT NEEDED AND THERE WILL BE NO UPFRONT PAYMENT. JUST THAT YOU WILL BE REQUIRED TO COME AND SIGN THE RELEASE ORDER OF THE CONSIGNMENT.

THIS BUSINESS IS VERY CONFIDENTIAL AND REQUIRES TRUST AND CO-OPERATION SO THAT WE WILL SECURE RELEASE OF THIS FUND IN THE SHORTEST POSSIBLE TIME.

REPLY URGENTLY AND CALL ME ON MY NUMBERS BELOW.

SINCERELY,
NDONGO DAVIES.
Tel: [011]874-762-727947,
Tel: 871-762-727947 
fax: 874-762-727949.

Here's another reply --------------------------------------------------------------------------------------

Dear Freeman,

I must thank you very much for the confidence imposed on me as regards my person and this transaction at
hand.

I told you Freeman, that it takes two to tangle (Tango? A Freudian slip, perhaps?), please I want you to have an open mind as regards this issue as I have stated earlier on in my previous mails that scam do exist, but only a priviledge few like me can actually start and conclude transactions like this because you have to be on a position that holds all the axis to determine the outcome of events.

Freeman this transaction is real and I will immediately commence the registration of your company with my Agency and arrange all paper work, but just before I commence, I will like you to send a blank Pro-forma invoice to me to enable my purchasing officer fill accordingly, the materials purpotedly supplied by you to my Agency and sign. This I will send back to you to endorse the suppliers column and sign to give legal authenticity to the document, you will in turn send it back to me for proper filling.

Please do this to enable me prove to you that you can still find genuine people in Nigeria.

Regards. 
Ibrahim Dodo

Here's another reply to our acquaintances' initial email response-----------------------------------------

DEAR xxxxxxxxxx,

THANKS FOR YOUR MAIL,

LET ME HAVE YOUR CONTACT NUMBER.

MY ASSURANCE IS THAT WHAT I HAVE TELL YOU IS TRUE, I AM NOT FORCING YOU INTO THIS TRANSACTION, IT IS A MATTER OF OPINOIN. THIS TRANSACTION IS REAL, IF YOU HAVE BEEN RECEIVING SERIES OF EMAIL AS STATED BY YOU, GOD HAS DIRECTED YOU TO DO BUSINESS WITH ME. NOTE, I AM NOT BEGGING YOU MONEY, BUT WE MUST CONTRIBUTE TO MAKE THIS COME THROUGH, THAT IS WHEN IT IS NECCESSARY TO SPEND, THIS IS BIG TRANSACTION, STOP SAYING YOU WILL NOT CONTRIBUTE, PLEASE IF THIS NOT OK BY YOU TELL ME IN YOUR NEXT REPLY, TO ENABLE ME GET OTHER CAPABLE HANDS (In other words, if you snooze, you will lose)

I WILL ALWAYS CALL YOU WHEN IT IS NECCESSARY TO DO SO, YOU MUST RETURN MY CALL, THAT IS THE SPIRIT OF PARTNERSHIP. WE ARE ALL MATURE BEING .

CALL ME NOW ON MY NUMBER 234 8033047473, I AM WAITING FOR FURTHER CLARIFICATION.

REGARDS\
PRINCE FRED BRUME

Here's the final reply, with many, many more to choose from -------------------------------------------

DEAR SIR
I CAN UNDERSTAND YOUR WORRIES. I WONDER WHAT THIS SOCIETY IS TURNING INTO. I AM SHORT OF WORLDS WHEN I READ YOUR MAIL. IN FACT SIR I DON'T KNOW WHAT TO SAY.I AM A GIRL OF 26YEARS (A friend met these folks in Ghana and he is sure that it wasn't even a girl writing this email. This was one of the most well-crafted scams!) I HAVE NEVER BEEN EXPOSED TO INTERNATIONAL BUSINESS FOR ONCE ASUCH I CAN NOT SAY FOR THOSE PEOPLE WHERE THE GOT THEIR MONEY. BUT I COULD HAVE ASK YOU FOR ONE FAVOUR, IF YOU CAN ARRANGE TO COME AND HAVE A FACE TO FACE MEETING WITH MY SICK MOTHER HERE I THINK (This friend of ours met in Ghana at a restaurant with the sick mother and a few men. She coughed occasionally to make sure she was perceived as sick).  IT WILL GO ALONG WAY IN HELPING US SOLVE THIS PROBLEM OF TRUST. SHE CAN EVEN ARRANGE AND TAKE YOU TO THE SECURITY COMPANY FOR YOU TO DISCURSE WITH THEM THEN IF YOU ARE SATISFIED YOU CAN COTINUE.BECAUSE CONSIDERING YOUR LEVEL AND BIG NAME AND REPUTATION WHICH YOU HAVE MADE I COULD HAVE LOVE TO HAVE YOU AS OUR FARMILY PARTNER AND I BELIEVE MY MOTHER AND MY YOUNGER BROTHER REASONS THE SAME WAY. 

AGAIN I WILL NOT WANT YOU TO INVOLVE YOUR SELF IN ANY THING THAT WILL TARNISH YOUR GOOD IMAGE I FEEL SEEING IS BELIEVING. PLEASE I AM ONLY MAKING MY PERSONAL SUGGESTION BUT IF YOU FELL ANY OTHER SAFER WAY YOU PLEASE INFORM ME. YOU CAN ALSO CALL US ON PHONE 00229.941899 TODAY TO DISCURSE WITH EITHER MY MOTHER OR MY YOUNGER BROTHER CAMARA WHO IS TAKING CARE OF MY MOTHER BECAUSE MOST OF THE TIME I GO TO LESSON HERE. THANKS FOR YOUR UNDERSTANDING SO FAR.
MY REGARDS TO YOUR FAMILY
 DORIES KABILA
-- 
dories kabila
dkabila@onebox.com - email
(714) 989-3102 x4722 - voicemail/fax

**************************************************************************

With tongue firmly planted in my cheek, here's a suggestion. If, after viewing all this information, you still want to do business with any of the 419 scam artists -- before doing so, please consider this option: Send us your money and we'll return 50% of your money back to you in six months.
If you follow this simple plan, you'll be way ahead of the game!
(It's just a joke! But we are serious about 419 scamsters)

------- WHAT CAN BE DONE ABOUT THESE SCAM ARTISTS? -------

Not much. We don't want to sound fatalistic, but the reality is that the scam artists hide behind untraceable email addresses, sending their scam letters from pay-by-the-hour Internet Cafes. The governments of Africa are generally in a survival mode, with little interest in dealing with some Internet scam artist in a local village. There are always bigger fish to fry. 

Plus we have actually talked with West African government and business officials about their perception of these 419 scams. They have expressed amazement that anyone could be fooled by the  empty promises contained in emails from a stranger in Africa. In their eyes, the culpability goes both ways. "Who could be such a fool to give money to someone they have never met?" This is a valid question for all of us to ponder...

What we have done at The Freeman Institute is to provide a free service to individuals who may be flirting with the idea of great wealth coming their way. Our motto is: Run, don't walk, away from these scams and then do what you can to warn people about this pervasive problem. Feel free to provide a link to www.freemaninstitute.com/419.htm -- so that more people can see the truth about these 419 scams.

************************************************

If you receive scam letters from Nigeria or anywhere else in Africa,
Do Not Answer Them. Do not attempt to communicate with the criminals.
"Don't try this at home."

Forward a copy of an unsolicited 419 letter to The Freeman Institute. 
Your letter just might be used to warn others.

********************************************

~ OPTIONS  &  ALTERNATIVES ~

You may have received an example of the "Nigerian Fraud/419 scam" which is a common e-mail problem, especially in the US. Click on some of the sites below to get the bigger picture.

http://www.crimes-of-persuasion.com/Crimes/Business/nigerian.htm
http://www.quatloos.com/cm-niger/cm-niger.htm
http://www.naspa.com.au/scam.htm
http://www.thelivingweb.net/frauds_scams_and_con_games.html
http://www.scambusters.org/Scambusters11.html 
http://www.fundraising.co.uk/other_fr/scams.html
http://www.scamorama.com -- A very funny site...
http://www.bbb.org/library/nigerian.asp 
http://www.bbb.org/library/ba-nigerian.asp 
http://www.ustreas.gov/usss/index.htm?alert419.htm&1
http://travel.state.gov/nigeria.html
http://www.brianwizard.com/work/nigerian_419.htm

In the US, this matter should be also reported to the FBI Internet Fraud Complaint Center https://www.ifccfbi.gov , and to the Secret Service. There is also a need (since the USPS also investigates e-mail complaints, to report it to the United States Postal Inspection Service
 http://www.usps.gov/postalinspectors . It should also be reported to the sender's ISP abuse department, normally expressed as abuse@ [insert ISP sig here].

If you lost money as a result of this scheme, don't be embarrassed, and please report it to the Secret Service -- which has set up a special 419 task force. Send your documentation to the United States Secret Service, Financial Crimes Division, 1800 G Street NW, Room 942, Washington, D.C. 20223 or call (202) 435-5850. Secret Service -- http://www.ustreas.gov/treasury/bureaus/usss/usss.html  ( investigates currency issues such as forgery, credit card fraud, and other financial fraud) Financial Crimes Enforcement -- http://www.treas.gov/fincen -- Money laundering and related activity, including offshore activity.

If you have received a letter, but not lost any money, send a fax of the letter to the Secret Service at (202) 435-5031.

Internal Revenue Service Criminal Investigative Division http://www.treas.gov/irs/ci/index.htm

Securities & Exchange Commission http://www.sec.gov -- Investigates securities fraud and related issues.

Federal Trade Commission http://www.ftc.gov -- Jurisdiction over most consumer-oriented scams.

Federal Bureau of Investigations http://www.fbi.gov  -- Agency of the U.S. Department of Justice 

To understand a 419 scheme in either French or Portuguese, see
http://home.rica.net/alphae/419coal/langmenu.htm