Dear Friend, I am Dr. Mrs. Mariam Abacha, wife to the late Nigerian Head of state, General Sani Abacha who died on the 8th of June 1998 while still on active service for our Country. l am contacting you with the hope that you will be of great assistance to me, I currently have within my reach the sum of 24 million U.S dollars cash which l intend to use for investment purposes outside Nigeria. This money came as a result of a payback contract deal between my husband and a Russian firm in our country's multi-billion dollar Ajaokuta steel plant. The Russian partners returned my husbands share being the above sum after his death. Presently, the new civilian Government has intensified their probe into my husbands financial resources which has led to the freezing of all our accounts, local and foreign, the revoking of all our business licences and the arrest of my First son. In view of this I acted very fast to withdraw this money from one of our finance houses before it was closed down. I have deposited the money in a security company with the help of very loyal officials of my late husband. No record is known about this fund by the government because there is no documentation showing that we received such funds. Due to the current situation in the country and government attitude to my family, I cannot make use of this money within, thus I seek your help in transferring this funds out of the sub-African region. Bearing in mind that you may assist me, l have decided to part with 20% of the total sum. Your URGENT response is needed. Please include your personal phone and fax number. Regards, Dr. Mrs. Mariam Abacha