BUSINESS OPPORTUNITY

[DR. TONY EDU]

>From the Desk of: DR. TONY EDU
Nigerian National Petroleum Corporation,

ATTN:  THE PRESIDENT/M.D

YOUR COMPANY'S NAME AND ADDRESS WAS GIVEN TO ME ON A REQUEST FROM THE
CHAMBER OF COMERCE  AND
INDUSTRY, THOUGH I NEVER MADE MY INTENTION KNOWN TO THEM.  THE REQUEST
I MADE TO THEM IS TO GIVE ME A WELL-KNOWN BUSINESSMAN WHO HAS NO
QUESTIONABLE CHARACTER AND MUST BE A SUCCESSFUL BUSINESSMAN.
AS A MATTER OF FACT, I AM DR. TONY EDU,  A DIRECTOR IN THE NIGERIAN
NATIONAL PETROLEUM CORPORATION (NNPC).  ALSO I WAS PRIVILEGED TO BE A
MEMBER OF TENDER'S BOARD THAT AWARDED AND SUPERVISED THE EXECUTION OF A
MULTIMILLION U.S. DOLLARS CONTRACT IN 1994.  THE CONTRACT HAS BEEN
COMPLETED AND COMMISSIONED IN AUGUST 1996, AND ORIGINAL CONTRACT VALUE PAID IN
OCTOBER 1997, TO THE FOREIGN FIRM THAT ACTUALLY EXECUTED THE
CONTRACT.

HOWEVER, AS A RESULT OF OVER-INVOICING AND SERIES OF REVISION CARRIED
OUT IN THE COURSE OF THE CONTRACT EXECUTION, THERE NOW EXISTS A FLOATING
SUM OF US$12 MILLION (TWELVE MILLION, U.S DOLLARS ONLY).  THIS MONEY IS
NOW DUE FOR PAYMENT IN THE GOVERNMENT QUARTERLY PAYMENT SCHEDULE AND WE
WISH TO REMIT THIS
FUND INTO YOUR DESIGNATED PERSONAL OR CORPORATE ACCOUNTS OVERSEAS.

WE SHALL SECURE THE PAYMENT APPROVALS FROM THE RELEVANT OFFICE/
MINISTRIES HERE FOR THE RELEASE OF THIS CONTRACT SUM IN FAVOUR OF YOUR COMPANY
WITH DOCUMENT AND INFORMATION WE SHALL REQUEST
FROM YOU TOO, WE HAVE NOW CONCLUDED ARRANGEMENTS IN THE FEDERAL RESERVE
TREASURY TO REMIT THIS MONEY AS SUM REALIZED BY A COMPANY THROUGH
LEGITIMATE MEANS IN NIGERIA.

TERMS AND CONDITIONS
THE FUND WILL BE SHARED 10% FOR YOU AND 85% FOR US.  THE REMAINING 5%
TAKE CARE OF ALL INCIDENTAL EXPENSES.  TO FORMALISE THIS TRANSACTION IN
NIGERIA IN FAVOUR OF YOUR DESIGNATED COMPANY WE REQUIRE YOU TO FORWARD
THE FOLLOWING:

1.AN ASSURANCE OF YOUR ABILITY, WILLINGNESS AND
READINESS TO FULLY CORPORATE WITH US DURING DISBURSEMENT OVERSEAS AND
TO MAINTAIN THE MAXIMUM CONFIDENTIALITY REQUIRED IN A BUSINESS OF THIS
NATUREIN ALL PLACES AT ALL TIMES ON BOTH SIDES.

2.PARTICULARS OF YOUR BANKS INCLUDING NAME OF BANK,
ADDRESS, ACCOUNT NUMBERS,TELEX AND FAX NUMBERS AND E-MAIL NUMBER OF
YOUR BANK.

3.YOUR PRIVATE TELEX, FAX AND TELEPHONE NUMBERS FOR SAFE, QUICK AND
EFFECTIVE COMMUNICATION INCLUDING HOME
AND MOBILE PHONES (IF ANY).

4.WILLINGNESS & READINESS TO ASSIST ME IN PROCURING
RELEVANT DOCUMENTS/APPROVALS.

THIS REMITTANCE IS GUARANTEE IN LESS THAN 14 (FOURTEEN) WORKING DAYS
UPON RECEIPT OF THE ABOVE MENTION PARTICULARS BY FAX, HOWEVER, IT
REQUIRES THE HIGHEST CO-OPERATION, SERIOUSNESS, MUTUAL TRUST, HONEST AND
STRICTLY CONFIDENTIAL ON BOTH SIDES TO
AVOID JEOPARDIZING THE POSITION OF THE OFFICERS WHO ARE TOP GOVERNMENT
FUNCTIONARIES.  ALSO WE WANT TO USE PART OF OUR PERCENTAGE TO IMPORT
ANY QUICK SELLING GOODS WITH YOUR ASSISTANCE AFTER THE FUND HAS BEEN
TRANSFERRED INTO YOUR BANK ACCOUNT.

BEST REGARD.

DR. TONY EDU