Dear sir/Madam.

I am Mr. Mike Okechukwu. Bank Manager of Devcom Bank of Nigeria, Lagos 
Branch.  I have urgent and very confidential business proposition for you.

On June 6, 2001, a FOREIGN Oil consultant/contractor with the Nigerian 
National Petroleum  rporation, Mr.John Kelly made a numbered time (Fixed) 
Deposit for twelve calendar months, valued at US$25,000,000.00 (Twenty- five 
Million Dollars) in my branch.  Upon maturity, I sent a routine notification 
to his forwarding address but got no reply.  After a month, we sent a 
reminder and finally we discovered from his contract employers, the Nigerian 
National Petroleum Corporation that Mr. John Kelly died from an automobile 
accident. On further investigation, I found out that he died without making 
a WILL, and all attempts to trace his next of kin was fruitless.

I therefore made further investigation and discovered that Mr. John Kelly  
did not declare any kin or relations in all his official documents, 
including his Bank Deposit paperwork in my Bank. This sum of 
US$25,000,000.00 is still sitting in my Bank and the interest is being 
rolled over with the principal sum at the end of each year.  No one will 
ever come forward to claim it.  According to Nigerian Law, at the expiration 
of 5 (five) years, the money will revert to the ownership of the Nigerian 
Government if nobody applies to claim the fund.

Consequently, my proposal is that I will like you as an Foreigner to stand 
in as the next of kin to Mr. John Kelly  so that the fruits of this old 
man