I have personally received several 'offers' from Nigerians, offering me an apparently huge fee for helping with the transfer of unfeasibly large amounts of dollar funds. So far, I have just passed them to the police. So, have I 'lost' millions? I don't think so!
The Nigerian Scam has been operating for decades; through letters, then fax, now email. In 1991 the Nigerian government issued a statement disavowing its participation in the scheme.
DO NOT be fooled by the phrases like...
"First, I must request your strictest confidentiality in this transaction...
"We are top officials of the Federal Government of Nigeria Contracts Review Panel..."
"...we could transfer the sum of US $21,320,000.00 (Twenty One Million, Three Hundred and Twenty Thousand U.S. Dollars)..."
"...The total amount of the money is $45.5us (Forty five million five hundred thousand US Dollar)..."
"... share the money thus: 35% for You 65% for us..."
"Please indicate your direct telephone and fax when replying this business proposal..."
"Your Company's signed and stamped letterhead..."
"This transaction is 100% risk free..."
"If this proposal satisfies you, please reach us only by email for more information..."
"Please, treat as urgent and very important..."
An article in the Sunday Times on 3 March 2002 commented:
"Argh! This is an Advanced Fee Fraud message... nasty and illegal. Do not reply but forward it to the National Criminal Investigation Service, PO Box 8000, London SE11 5EN, or by email to 419@spring39.demon.co.uk."
Further reading: An example of an actual email I received in July 2002
Further reading: Snopes.com Urban Legends Reference Pages
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