From: "Imo" (may be fake)
Reply-To: <frank.imoaccountant1@gmail.com>
Date: Tue, 1 Jun 2010 04:52:11 -0400
Subject: Hello.

Dear Friend,

We want to transfer out of the country the sum of Seventy Two Million
United States Dollars($72,000,000.00)from Africa.

I am Mr.Frank Imo, the external auditor of one Nigeria ex-governor James Ibori who was arrested in Dubia accused of stealing funds worth $290m (£196m) by Nigeria's EFCC anti-corruption agency. . During the course of our auditing, I discovered a floating fund in an account after going through some old files in the records, I discovered that the owner of the account One of Nigeria's most influential and wealthy politicians, James Ibori, has been arrested in Dubai.

The former governor of oil-rich Delta state is accused of stealing funds worth $290m (£196m) by Nigeria's EFCC anti-corruption agency.

now without a Heir apparent to the throne hence the money is floating and if I do not remit this money out urgently it will be forfeited for nothing.

The owner of this account one Nigeria ex-governor James Ibori who was arrested in Dubia informed only his accounting officer who is with me in the business to find a foreigner who can assistance us in transferring this money into his account.

In 2007 a UK court froze assets allegedly belonging to him worth $35m (£21m). His annual salary was less than $25,000. He had already left the UK when his assets were seized. He was first arrested in Nigeria in December 2007.

Two years later, a court in Asaba cleared him of 170 charges of corruption, saying there was no clear evidence to convict, sparking the anger of the EFCC. As such this account has no other beneficiary and our investigation proved to us right that only his accounting officer knows about this account. However, if you are interested in this business we will start the first money transfer Thity-two Million U.S.Dollars($32,000,000.00)upon successful transaction without any disappointment from you. We shall also re-apply for the payment of the remaining ($40,000,000,00.)forty Million to your account.

However,knowing all this,we will reach a binding agreement in this regards.As a matter of urgency,I will inform you the next step to take,while you send your private telephone and fax number including the full details of the account to be used for the deposit.I am only contacting you as a foreigner because this money can not be approved to a local account here, thus the money could only be approved into a foreign account.

As a matter of urgency,I will inform you the next step to take,when you indicate your willingness and capability to go ahead in the business.I need your full co-operation to make this business a success,because the management is ready to approve this payment to any foreigner who will work with us,upon your positive response and once I am convinced that you are capable and will meet up with the instructions of a key bank official who is deeply involved with me in this business.

To prove the authenticity of the business I will use my position and influence to obtain all legal approvals for onward transfer of this money to your account with appropriate clearance from the relevant ministries, foreign exchange departments, embassy and Board of Internal Revenue Services.At the conclusion of this business, you will be given 35% of the total amount,65% will be for us, for your confirmation pest (ibori arrested in dubai ) or check below website and get back to me.( http://234next.com/csp/cms/sites/Next/News/Metro/Crime/5568103-146/story.csp)

I look forward to your earliest reply

Yours truly
Mr.Frank Imo