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The deal in brief is that the funds with which

Since the death of my Father both the immediate, past and incumbent Government of my Country, Nigeria, have been persecuting my family.
It does not matter whether you or your company does contract project of the nature described here, the assumption is that you won a major contract and subcontracted it to another company, more often than not, big trading companies or individuals of unrelated field win major contracts here in Nigeria and subcontracts same to more specialized firms for execution.
Your Business profile and name were given to me in confidence by the Nigerian Chambers of Commerce and Industry (Foreign Trade Division). Valuable efforts are being made by the UNION BANK OF NIGERIA to get in touch with any of the Moore's family or relatives but to no success.

Please I enjoin you to handle this transaction with utmost degree of maturity and confidentiality because I am still in active government service with the “NIGERIAN NATIONAL PETROLEUM CORPORATION”.

A Foreigner an Australia, Late Engr. Steve Moore Snr., an Oil Merchant with the Federal Government of Nigeria, until his death a couple of years ago in a plane crash banked with us at UNION BANK OF NIGERIA, Lagos. Early last year there was a major oil spillage in the Niger Delta Region of Nigeria which rendered over 70% of the communities homeless. In any case, I received a reference of you/organization from the Nigeria Chambers of Commerce and Industry ‘Foreign Trade Division’ as a reputable organ that can assist us on this transaction. I am Abba Abacha, the second surviving son of the late General Sanni Abacha, Nigeria's former Military Head of State who died on the 8th of June, 1998 of Cardiac Arrest. The Management under the influence of our Chairman and Members of the Board of Directors, has made arrangement for the funds to be declared Unclaimed and subsequently be donated to the trust fund for arms and ammunition to further enhance the course of War in Africa and the World in General. Joseph Mobutu Sese-Seko I am Dr collins Gana one of the Directors with the UNION BANK OF NIGERIA, Lagos. We are sending you this letter based on the information gathered from the Foreign trade office of the Nigerian Chamber of Commerce and Industry. (Argentina, India, Cyprus, Greece, Poland, Australia, Hong Kong, Russia, Austria, Indonesia, Portugal, Belgium, Israel, South Africa, Botswana, Italy, Spain, Brazil, Jamaica, Swaziland, Canada, Japan, Sweden, Chile, Korea, Switzerland, Czech Republic, Lesotho, Taiwan, Denmark, Mexico, Thailand, Dominican Republic, Namibia, Turkey, Finland, The Netherlands, United Kingdom, France, New Zealand, United States, Germany, Norway, Venezuela, Philippines, Ireland, Panama, Morocco, and China) I am the son of the late president of Democratic Republic Of Zaire, President Mobutu Sese Seko, ( now The Republic Of Congo, under the leadership of the son of Mr. Laurent Kabila). Now, since the present Government of my Country is hell-bent on prosecuting, disgracing the good name and image of my entire family and possibly doing more damages to our financial base, I am therefore desirous of handling over the remains of my Father's Money US$28 Million (Twenty-eight Million United States Dollars Only) which is presently SAFELY and SECRETLY kept in CODED CASH in a Security Company outside my Country to evade confiscation by the Nigerian Government or its Agents.