INVESTMENT & CONFIDENTIAL BUSINESS PROPOSAL

[Dr. Ibrahim Atiku]

From: Dr. Abdul Tukur
Chief Financial Director,
Independent National Electoral Commission (INEC)
Lagos - Nigeria.

Date: 11th July 2002

Attention: The Managing Director/Ceo.

Sir,
  RE:  INVESTMENT & CONFIDENTIAL BUSINESS PROPOSAL

It is my warmest pleasure writing you this confidential business offer 
irrespective of the fact that we have not met before or done anything 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. Abdul Tukur, 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 in October 
2002. The initial cost of the contract was pegged at US$50 million, but after 
the feasibility study was done, while submitting my report to the office of the 
presidency for final approval, we deliberately inflated the cost to an excess 
amount of US$ 18.5 million making the cost to be US$ 68.5
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$18.5 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. Abdul Tukur