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SCAM ALERT! SCAM ALERT!

I just had to post this. I thought this scam is one of the funnist I've received.)
ATTENTION:President/CEO.
FROM: Mahfoud Ali Beiba (Minister).
Date: 22nd, April, 2002.
Tel: +8821646688451.
Re: BUSINESS PARTNERSHIP.
I received encouraging information about you and how trust worhty you are. I am delighted with such useful information.
I am interested in a investment program with yourself/corporation.
First permit me to introduce myself as Mahfoud Ali Beiba(Minister) of the occupied territories of Western Sahara State in the Democratic Republic of Sahara. As you are aware, Western Sahara State have been fighting for liberation from the grips of the Republic of Morocco for over thirty-six years. It was in cause of this war that in 1999, I and my late friend and colleaque Lieutenant Col. Ibrahim Bashiru (leader of POLISARIO Movement) awarded a contract to purchase ammunitions for POLISARIO Movement.
However my purpose of contacting you is because we over invoiced the contract to the tune of $71,800,000.00. This was done because I and my friend saw the contract as 'a once in a life time opportunity' to get rich and a means to make provision for our familys' future up~keep, especially when you take into mind the unpredictable political environment of Western Sahara State. What we realized is $71,800,000.00. I was shared 31.5% of the total sum, with 68.5% going to Lieutenant Col. Ibrahim Bashiru. I packaged and deposited my share of US$22,600,000.00 in two wooden boxes with a security vaults firm. The boxes was declared to the security vaults company as boxes containing family treasures.
While I was making plans in 2001 to move the funds out of Africa, a double tragedy stroke. Firstly, I lost my friend Leutenant Col. Ibrahim Bashiru, and secondly, a greater hurdle was created by the bombing of the world trade centres. I have to restrain the
movement of the funds at that time
(a.)Because I knew that moving the funds at that time would constitute a great problem. Because all the nations of the world were against all Islamic
nation, despite the fact that the sins that caused the tragedy was
committed by Osama Bin Laden, his co-horts and all who believed in them.
(b.) Because movement of funds around the globe at that time was monitored by various security outfit around the world.
I am now contacting you because all is well again.
WHAT YOU MUST KNOW:
a. What I require now is a foreign partner who can claim my consignment on behalf for investment purpose. However, before I give full details of this transaction I must be sure of whom am dealing with.
b. In order for me to safely move this fund and valuable out of Africa to a safe place/country, I need the help of a foreign partner. The partner will have to claim the funds on my behalf, but as my representative. After retrieving the fund and valuables, the funds would be lodged into a company's account which will be established for the purpose of the deal, before the money will be transfered by bits and pieces to your bank account (bearing your name or company's name), pending when I will be willing to invest it. If you are willing to assist me in this transaction, I am
willing to give you 22% of the total sum.
Please bear in mind that this transaction is safe and it must be kept in utmost confidentiality, because of my identity and safety, of which yours can't be undermined. If you are willing to assist me, please contact me on +8821646688451 or the above e-mail address. I await your response.
Thanks.
Mahfoud Ali Beiba (Minister).