FROM: DR. Dr. Ibrahim Atiku
DATE: 16th July 2002


It is my warmest pleasure writing you this confidential business offer irrespective of the fact that we have not met before or done any thing that will re-impose absolute confidence but nevertheless, an adage says a day begins a story and it is in line of this strong perspective that I am very determined to communicate you with much conviction that you will give my proposal a second thought and consideration.

As earlier stated I am Dr. Ibrahim Atiku a financial director working with Inec. My Agency is in charge of conducting all elections in my country Nigeria and by the virtue of my unique position in office as the Chief financial director. I was elevated by the commission to become the chairman of foreign contract tender board committee whose responsibility is to award and supervise foreign contract to ensure it is executed promptly.

Consequently, I the chairman of the tender board committee in collaboration with two other top committee members over-invoice certain contract for the supply of electoral equipments needed for the forth-coming elections approaching around August 2002. The initial cost of the contract was pegged at US $ 50 million, but after the feasibility study was done, while submitting my report to the office of the presidency for final approval, we deliberately inflated the cost to an excess amount of US$ 30 million making the cost to be US$ 80 million.

Right now, the gist of contacting you is we are constrained to claim the fund due to certain laws enacted by the government guiding civil service code of conduct Bureau which prohibits top civil servants working under Government establishment from operating offshore or foreign Account and this situation has kept us in a fix to openly come forward to claim the outstanding balance of US$ 30 million, hence after series of private meetings we decided to make contact in order to get a reliable foreign partner whom we will forward his or her credentials to claim the fund based on mutual trust and agreement.

In a nutshell, we need your assistance and support to claim this fund so that at the later time convenient for us, we will come over to your country after the funds have been transferred to meet you and collect our own percentage while you will keep the rest as yours. For your support and total dedication to realize the objectives of this operation, you shall be entitled to 20% of the sum total while 80% of the fund belongs to the three officials involved in the deal.

Note, you are vividly assured that you will not be subjected to any kind of risk for your support and involvement in this venture hence we have piloted a good strategy to ensure the operations goes smoothly of which we have targeted two weeks duration to accomplished our Aim.

Kindly treat this matter Absolutely confidential because the officials involved are still in service and some of us intend to resign our appointment immediately after the transaction is finalized.

I look forward to hearing positively from you while further details will be given as soon as I get your response.

Best Regards

Dr. Ibrahim Atiku

(Reply sent 7/17/2002)

Dear Dr. Atiku,

How interesting that you are a doctor and work in finance. I assume that your doctorate is in some sort of financial field as it would seem silly for a medical doctor to go into the financial industry.

I am very interested in your proposal and would like additional information about what sort of assistance I could provide.



(Received 7/18/2002)

From: Dr. Ibrahim Atiku (three officials []) Are they related to the Three Tenors?

Date: 18/07/2002

Attn: Mr. Sam Walton

Thank you for your email of 17/07/2002. first and foremost we want to thank you for replying us. I am Dr. Ibrahim Atiku, Chief Financial Director of INEC and there is a contract that was executed in my office which I suppervised the awarding of the contract and somewhere along the line, I and two of my partners inflated the contract cost to an excess amount of USD30 million. The main contractor who executed the contract has collected his money leaving the USD 30 million unclaimed and due to the fact that we are not permitted to operate a foreign account, I had to contact you so that you can coperate with us to claim the money which will be used for investment in your country.

Meanwhile, this transaction will be finalized in two weeks time and to begin the business, the following information is urgently required:

1. Your full name and address, telephone and fax number

2. Your company details and address

3. Your banking information e.g. bank name and bank address, your account name and account number, telephone and fax number of bank.

Please send the above information to this new confidential email address:

You can always reach me on this phone number: 234-1-7593420.

I look forward to hearing from you.

Best regards.

Dr. Ibrahim

N/B: Please note that I am a Doctor in Academics Academics just ain't what it used to be!

(Received 7/19/2002)

Attn. Mr. Sam Walton

Sequel to our previous email, we oblige you to kindly send the requested information urgently to enable us put in payment application on your behalf.

Note that we have a limited time to accomplish this transaction and any delay will not be too good.

Please kindly get in touch.

Best regards,

Dr. Ibrahim

(Reply sent 7/19/2002

Hey Doc!

Sorry I didn't pop the info out to you right away. I got a little caught up in the stock market drop today...whoa boy, it was a doozy!

Anyway, here's the data you requested.

(bogus address info here)

I hope this helps us move forward quickly with the pending transaction.



(Received Monday 7/22/2002)

From: Dr. Ibrahim

Attn: Sam Walton

Please be informed that the information you gave have been submitted to the appropriate places and right now, the paper work is on progress of which by Wednesday, this week, I shall get in touch with you for more update.

Meanwhile, we thank you for your cooperation and are expecting my mail by Wednesday.

Best regards

Dr. Ibrahim

(Received Wednesday 7/24/2002)

From: Dr. Ibrahim Atiku

Attn: Sam Walton

The approvals is expected to be out today because we have been working so hard to that effect. Hopefully the remitting bank will be contacting you for further arrangement regarding the transfer. Also latest information reaching us is, you will be required to open an online account that will facilitate the transfer though the bank of Nigeria will give you all the statutory details of that arrangement.

Please get in touch.


Dr. Ibrahim

(Reply sent 7/24/2002) Let's be obtuse

Dear Doc,

I am most reliably getting excited at the potential for great things happening shortly. When in the course of human events it becomes necessary for one person to make agreement with another for financial transfers, then all may be assured of harmonic convergence so that the lion may lie with the lamb.

I await further contact with baited breath.

Most sincerely,


(Received 7/25/2002)

From: Dr. Ibrahim Atiku

Attn: Sam Walton

Received your email. Nevertheless, the approvals will be out by Monday next week and as soon as we get them, we shall fax all the copies to you immediately. Please no skepticism as this transaction is real and legal.

Best regards.

Dr. Ibrahim

(Received 7/29/2002)

From: Dr. Ibrahim

Attn: Sam Walton

Please be informed that I will be faxing you the payment approvals from the bank today and ensure your fax line is open to receive the documents. Endeavour to confirm receipt of the documents asap.

Best regards.

Dr. Ibrahim

(Received 7/30/2002)

From: Dr. Ibrahim

Attn: Sam Walton

the documents were sent to you via attachement to still keep the transaction very confidential. meanwhile, we are rally around to settle the required Government Tax called Nerfund hence the bank of Nigeria requires the Tax to be settled before transfer will take effect. meanwhile, we will need your help regarding buying our tickets because after settling the tax, which is US$18,000.00 we will be completely broke and we need to be there in time to hand over the documents which you will sign at your bank as the beneficiary. the moment you sign the documents in your bank, we will contact Bank of Nigeria from your bank to proceed with telegraphic wire transfer by swift system and your account will be credited under 48hrs.

Finally, we have advise our travel agency to send you a fax so that you can pay for our tickets as we are three officials coming. the nerfund will be settle by Thursday this week. hence we need two days to run around and raise the money. Please confirm the number where you can be reached so that we can have a brief disucssion.

i look forward to hearing from you.

best regads

Dr. Ibrahim

Love these official documents