I am making this contact with you on behalf of my colleagues after an acceptable recommendation from an International Business Agency. 

My colleagues and I are members of the Contract Award Committee (CAC) of the Nigeria National Petroleum Corporation (NNPC). I have been mandated by my colleagues to look for a trustworthy company into whose account some funds is to be transferred.We have in our possession instrument of payment for US$22.5M (Twenty two million five hundred thousand U.S Dollars only) now in a
dedicated account with the Central Bank of Nigeria (CBN), Debt Reconciliation Committee( DRC). 

The above funds arose from the over invoicing of some Supplies and Engeenering Works contracts which have been executed and the contractors paid in full. The fund is therefore free to be transferred overseas without any risk whatsoever. 

Due to the nature of accrual of this funds, it has to be applied for by a foreign contractor/company and payment can only be made into a foreign account hence this contact is necessary to accomplish this deal.You (or your company) shall be compensated with 25% of the amount as the account owner, 5% shall be used for the reimbursement of all expenses that will be incurred by both parties during the course of this financial transaction.The remaining 70% is for us. 

We shall require of you the following urgently by fax: 
1. Name,Telephone and/or fax Numbers of Beneficiary 
2. Name and full address of the Company 
3. Complete particulars of the bank account where you wish the funds to be transferred. 
This should include the account Number, Bank Address, the Telephone, Fax and Telex numbers of the bank. My colleagues and I have had some fruitful discussions with relevant top officials of both the Federal Ministry of Finance (FMF) and the Central Bank of Nigeria (CBN) and they have agreed to cooperate in the transfer. An application for funds transfer shall be made at the appropriate Ministries in favour of the beneficiary (you or your company).Thereafter, your company shall be officially regarded as having executed the contract for the Nigerian National Petroleum Corporation (NNPC) for which payment is being made. This process make the operation legal according to the laws of the Federal Republic of Nigeria. 

Please treat this transaction as STRICTLY CONFIDENTIAL as we are Civil Servants who would not want any exposure.Do not go through the International Telephone Operator or (AT&T) when lines are busy at any time in the course of this operation.Always dial direct.It's very difficult to get telephone access to Nigeria. So you must persist even when the telephone says subscriber not available or the number does not exist.This answers are always given when there is no access.Thanks for your anticipated cooperation. 
Best Regards, 

DR ISIMEMEN PETER 
Pleasse all contact should be directed to my telephone, fax number and email above. 



The would be victim responds 

How is it that I have been selected to receive this offer? This appears, at first reading, to be somewhat less than legitimate. 

Several personal ventures may have caused my name to be revealed to you, unless of course, it was purely a random selection, in which case, I am overwhelmed at the odds. 

If I have more details, I may be willing to participate, but am concerned over what might be required on my part? 

Your letter suggested the desire to place your funds with a trustworthy company. Though I an not currently doing business under any name, I find myself in a position whereby I could select a Company name and implement the opening of a business under a variety of platforms and missions, with haste. 

If you care to provide detailed information, you can continue to e-mail me at the above URL or write to me at: 

############ (Name Suppressed) 



The criminal answers with a typical reassuring message 


I RECEIVED YOUR E-MAIL WITH THE LOT OF APPREHENSION YOU ARE NURSING. IT IS O.K SINCE YOU NEED CLARITY ON ANY ISSUE THAT BOTHERS YOU. DEFINATELY, I AM AWARE OF THE IMPLICATIONS OF TAXES OVER THE TRANSFERED FUND.THE ISSUE OF TAXES WILL BE HANDLED LATER. WE SHOULD PRAY FOR THE SUCCESSFULL TRANSFER OF THIS FUND FIRST. THE SHARING RATIO WILL OF COURSE COME AFTER THE TAX DEDUCTIONS. I AM BEARING THE COST OVER HERE. 

ON WALKING AWAY FROM EACH OTHER, MORE FUTURE TRANSACTIONS OR FUNDS BE LEFT IN YOUR ACCOUNT WILL BE RESOLVED BETWEEN US WHEN WE MEET FACE TO FACE. 

THE SUCCESS OF THIS TRANSACTION MEANS MORE TO ME THAN YOURSELF HENCE I WILL NOT WORK ANYTHING THAT WILL ENDANGER YOUR FAMILY OR ANY BODY AT THAT. 

YOUR BANK DETAILS IS NECESSARY TO COMMENCE PROCEDURE IMMEDIATELY. PLEASE SEND THIS WITHOUT DELAY. 

REGARDS, 

DR ISIMEMEN PETER 



The would be victim is still suspicious but the trap is being set 

(6/12/01) 
Thank you for understanding my concerns over the proposed transactions. I will need some assurance that the amount being discussed is that which remains after any taxes are calculated and paid, or set aside in escrow. 

I should be able to provide a checking account number on Thursday, along with all of the pertinent bank information you requested. I will transmit that as soon as I have it available. I trust this is not taking too long and you will not miss any window of opportunity by this delay. 

You indicated a face-to-face meeting. Where do you propose that meeting take place? Where are you in relation to ########, ########? 

I await your response. 

Regards, 

###### ######### 



Typically, the criminal attempts to win the victim's confidence by seeking his opinion. He also tries to involve him in an illegal action (tax evasion). This will be used later on as part of the blackmail which will originate from other members of the gang. The trap is now in place. 


(6/14/01) 
I RECEIVED YOUR E-MAIL. I WISH TO RE-CONFIRM THAT THE AMOUNT BEING DISCUSSED WOULD BE BALANCE AFTER TAXES. SINCE THE TAXES ARE VERY HIGH, I WOULD WANT YOU TO THINK OF SOME WAY WE CAN AVOID THEM. 

I WILL AWAIT YOUR DETAILS TODAY THURSDAY. IF WE CAN MEET IN EUROPE MAYBE AMSTERDAM IT WILL BE FINE. THIS WILL ESTABLISH A KIND OF TRUST. I DO HAVE ANY DEADLINGS WITH #########, 

I AWAIT YOUR RESPONSE SOON 

REGARDS, 

DR ISIMEMEN PETER 
************************************************ 

Fortunately the victim is still hesitant, but he is now approaching point of no return. The criminal has convinced him to keep the "deal" secret. This prevent the victim from receiving help. It also help the criminal establishing a psychological hold on the victim. We are now "partners in crime". 

Dear Doctor, (6/14/01) 

I have no immediate plans to travel to Europe. I do not even have a passport. I will, however, still be providing you with the banking information later today that you require. 

Though enterprising, I am a moderately simple gentleman of the ####. Travel is not out of the question, but is not within my budgeting nor scheduling capabilities at this time; particularly with the level of assurance of success. 

I trust this is not a deal stopper. 

Regards, 

###### ########## 



The victim is in the trap, but there is still a chance of escape. He releases personal information and agrees to speak with the criminal. These conversations will be recorded and the tapes used as part of the blackmail. 


********************************************************** 
I feel certain you must understand my apprehension at accommodating your offer to become your liaison. I believe I also comprehend your desires and expectations of privacy. At this point, no one has been brought into my confidence on this matter; not even my family. 

So many questions come to mind: 

The first question that comes to mind is that of taxes. If you place the amount you indicated into my checking account, it will be recorded and reported to the IRS, beyond my control, (since this is all legal, and all) who will exact 38% income taxes on the funds. That would come to $8,550,000 which is in excess of what you said I would be able to keep, proportionately. The only way I could see this would work is if the percentages are shared after taxes are extracted. Therefore; $22,500,000 -38% tax ($8,550,000) would result in $13,950,000 with 70% ($9,765,000) going to your company, 25% going to my company ($3,487,50) and the balance of 5% ($697,500) paying off any expenses occurred in executing the transaction. 

How was I privileged to be selected out of all of the people in the world to be offered this proposal? You know, as I know that quite often deals that appear too good to be true; are. 

You must understand my apprehension. Will anything be required on my part - monetarily? Is there a cost to incorporate myself as a business in Nigeria? Will I bear that cost? Is any outlay of funds on my part required? I realize the potential of return on investment within 10 days, but I have nothing to invest at this time. 

What connections will we have after the transaction is completed? Will the transaction ever be complete? Do we ever walk away from each other and abolish our association, or will there be need for other transactions? 

Are there any stipulations about the funds left in my account? 

Though I may sound apprehensive, I am hesitantly interested in pursuing your request to assist your company. I am hesitant, not out of reluctance to assist your endeavor, but concern for possible financial ruin to my family in the event this offer fails to work as intended and described. 

You can reach me via the following between the hours of 6:00 PM and 6:00 AM Eastern Standard Time : 

####### ########## 


In response to your initial transmittal where you indicated, "We shall require of you the following urgently by fax:" 

1. Name, Telephone and/or fax Numbers of Beneficiary 

######## ######### 
######## ######### 
######## ######### 

2. Name and full address of the Company 

####### ########### 

3. Complete particulars of the bank account where you wish the funds to be transferred. 

To Be Determined within the timeframe allotted 


Sure of success, the criminal will now involve other members of the gang. These will play an important role in completing the scam and robbing the victim. 

I RECEIVED YOUR E- MAIL AND THANKS FOR THE RESPONSE. I GOT YOUR ADDDRESS FROM OUR CHAMBERS OF COMMERCE TRADE AND INDUSTRY WHICH IS AN OUTLET FOR FOREIGN INVESTMENT IN NIGERIA,THOUGH I DID NOT INFORM THEM EXACTLY WHY I NEEDED YOUR ADDRESS. 

WE CAN USE YOUR NAME AS THE COMPANY IF YOU WANT IT SO. 

IN ORDER TO ACCOMPLISH THIS TRANSFER LEGALLY AND WITHOUT ANY RISK WHATSOEVER, NOW OR IN THE FUTURE,THIS TRANSFER MUST BE DONE IN THE MODE OF A CONTRACT PAYMENT, THIS MEANS ALL DUE PROCESS OF CONTRACT PAYMENT IN NIGERIA HAS TO BE STRICTLY ADHERED TO. 

THIS HAS TO BEGIN BY FIRST INCORPORATING YOUR COMPANY HERE IN NIGERIA WITH THE CORPORATE AFFAIRS COMMISSION AS IF YOUR COMPANY HAS BEEN EXISTING IN NIGERIA SINCE 1997. WE WILL THEN PROCEED TO REGISTER YOUR COMPANY WITH THE NIGERIAN NATIONAL PETROLEUM CORPORATION (NNPC) UNDER CATEGORY 'D'. THIS ENTITLES YOUR COMPANY TO EXECUTE CONTRACT ABOVE TEN MILLION UNITED STATES DOLLARS (US$10,000,000.00) WITH THE N.N.P.C. 

SUBSEQUENTLY, WE MUST FILE IN APPLICATIONS FOR PAYMENT TO THE RESPECTIVE GOVERNMENT MINISTRIES CONCERNED WITH CONTRACT PAYMENT. THIS WILL BE INITIATED FROM THE N.N.P.C. BY MY COLLEAGUE AND I AND FORWARDED TO THE FEDERAL MINISTRY OF FINANCE WHICH HAS TO APPROVE THE CONTRACT  PAYMENT AND FURTHER REFER IT TO A COMMITTEE KNOWN AS THE DEBT RECONCILIATION COMMITTEE (DRC). 

THE COMMITTEE HAS THE FINAL AUTHORISATION ON ALL FOREIGN CONTRACT PAYMENTS. THEREFORE, THIS COMMITTEE WILL CONTACT YOU DIRECTLY AS THE BENEFICIARY TO LET YOU KNOW OF ITS READINESS TO TRANSFER FUND INTO YOUR ACCOUNT. YOU DO NOT NEED TO DISCUSS THIS WITH YOUR BANKERS, SINCE THE PAYING BANK FROM HERE WILL INFORM YOUR BANK THAT YOU ARE RECEIVING THE MONEY FOR CONTRACT PAYMENT. TO ENABLE YOU PERFORM THIS ROLE OF THE BENEFICIARY OF THE CONTRACT PAYMENT, WE WILL SEND TO YOU BY FAX ALL DOCUMENTS ACQUIRED AT EACH STAGE OF THE TRANSACTION. 

THIS TRANSACTION WILL BE COMPLETED IN TEN WORKING DAYS AND THE AMOUNT OF $22.5MILLION UNITED STATES DOLLARS WILL BE TRANSFERED INTO YOUR ACCOUNT. I HAVE TO MEET WITH YOU IN YOUR COUNTRY UPON THE COMPLETION OF THE TRANSFER AS THIS WILL ENABLE ME OPEN UP ACCOUNT WHERE OUR 70% CAN BE LODGED, WHILE THE 25% WILL BE RETAINED BY YOU AS COMPENSATION FOR YOUR ROLE. THEREFORE, THE 5% LEFT WILL BE USED TO DEFRAY ALL EXPENSES WE WILL INCUR IN PROCESSING THE PAYMENT. TO AVOID CROSS LINE INTERFERANCE IN OUR TELEPHONE DISCUSSION ASK ME MY TELEPHONE CODE  WHICH IS (PC001) WHICH I MUST CONFIRM TO YOU BEFORE YOU DISCUSS WITH ME. THIS IS NECESSARY BECAUSE OF THE SECURITY AND CONFIDENTIALITY OF THIS TRANSACTION AND IF THIS TRANSACTION IS DONE LIKE THIS, THERE WILL BE NO IMPLICATION OF ANY KIND TO EITHER YOUR COMPANY OR MY GOOD SELF AS WE WILL STRICTLY ADHERED TO THE DUE PROCESS OF LAW IN NIGERIA.I HAVE ALOT OF CONFIDENCE IN YOU FOR THIS PURPOSE. 

MEANWHILE IT IS STILL NECESSARY YOU SEND ME YOUR TEL AND FAX NUMBERS AND YOUR BANKING DETAILS SO THAT WE CAN START ON WITH THIS BUSINESS TRANSACTION. 

THANKS FOR YOUR ANTICIPATED CORPORATION, PLEASE ENSURE THIS IS VERY CONFIDENTIAL HENCE I WILL PREFER TO DEAL WITH YOU ALONE ON THIS MATTER. 
CALL ME ON TELEPHONE NO: 234-1-7747650 FOR FURTHER DISCUSSION AS SOON AS YOU RECEIVE THIS E-MAIL MESSAGE. 

BEST REGARDS. 

DR ISIMEMEN PETER 

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

The victim follows a "hunch" and searches the Internet. His search brings him to NASPA where he is able to find a long list of similar scam letters. Congratulations Mr. Would Be Victim. You have saved yourself and your family from certain financial and emotional ruin. 

The victim has not yet committed a crime and therefore cannot be blackmailed or harassed.