Details of the offer from a Nigerian consortium to Mike Ashley of Newcastle United can be exclusively revealed by FootballCynic.com. Mike Ashley is said to be considering the "serious proposal" from the consortium. The email, sent by the consortium's accountant, was sent to Mr Ashley in the last few days. The email reads as follows:

VERY VERY CONFIDENTIAL

DEAR MR ASHLY

WE ARE EXTREMED BY YOUR ESTEEMNESS AND HAVE AN IMPORTANT BUSINESS PROPOSAL FOR YOU.

HAVING CONSULTED WITH THE NIGERIAN GOVERNMENT AND CHAMBERS OF COMMERCE, I HAVE PRIVILEGED MYSELF OF INFORMATION WITH YOUR ESTEEMED SELF AND WISH TO TRANSFER USDOLLAR 49,510,000 (FORTY NINE MILLION FIVE HUNDRED AND TEN THOUSAND DOLLARS) TO YOUR ACCOUNTS. THE AMOUNT AROSE FROM THE SAD AND UNEXPECTED DEATH OF MY CLIENT'S FATHER WHO OWNED MANY LANDS. HE WAS SADLY KILLED PREMATURELY IN A ROAD ACCIDENT ON THE LAGOS HIGHWAY. THE MONIES HAVE NOW RESIDED IN A NIGERIAN SUSPENSE ACCOUNT FOR FIVE (5) YEARS AND CAN BE TRANSFERRED WITH YOUR INITIATIVES FORTHWITH.

WE ARE NOW READY TO EXECUTE THE TRANSITION OF SAID MONIES TO YOUR ESTEEMED SELF AND WILL PAY YOU A 30% COMMISSION FOR EXECUTING THIS AFTER DEDUCTION OF 5% FOR LOCAL FEES. THE TRANSFER IS RISK FREE ON BOTH SIDES AND CAN BE EXPEDITED WITHIN 48 HOURS OF CLEARANCE BY THE COMMISSIONER OF THE CENTRAL BANK OF NIGERIA.

I AM THE ACCOUNTANT OF SAID TRANSACTIONAL INTERNATIONAL COOPERATION AND MANDATED TO EXECUTE TRANSACTIONS TO OUR ADVANTAGES.

TO ENABLE THIS TO TAKE PLACE, YOU WILL NEED TO PROVIDE THE FOLLOWING:

1. YOUR BANK ACCOUNT DETAILS 2. A COPY OF YOUR SIGNATURE 3. ALL DETAILS OF YOUR CREDIT CARDS, INCLUDING EXPIRY DATE AND ANY PIN NUMBERS 4. A PRIVATE TELEPHONE AND FAX NUMBER SO WE CAN CONTACT YOU 5. A BLANK LETTER HEAD WITH YOUR SIGNATURE AT THE BOTTOM

PLEASE REPLY URGENTLY

KINDEST REGARDS

J W MBANGO, ACA (ACCOUNTANT)