As a balance to the above evidence, the only Witness that could testify in favour of the Defendant was the Defendant himself. All DW1 and DW3 could only testify about was the Procedure, the Absence of Queries, Due Process and such like, but, and a very big BUT, they could not testify as to the specifics of this Offence. The Defendant distanced himself away from anything that happened after he approved the Memo, and renounced any Friendship, whether Official or Personal with the Key Actors on this issue. He denied conversing with Mrs. Asabe, he had no contact with the Accountant, did not meet with the Representative of Salman Global Ventures at the Jalingo Hotel Annex, did not know Alhaji Ibrahim Abubakar the Managing Director of Salman Global Ventures, who enjoyed unusual favour with the Taraba State Government, and denied directing Alhaji Tutare to take any action in regard to the Memo once he signed it off. The Account of Salman Global Ventures did not bare his Name and neither was he a Member of the Company in any form. He finally denied benefitting directly or indirectly from the Bulk Purchase of Stationeries and Office Equipment. But from the totality of the facts presented before the Court, the Defendant, as Governor of Taraba State, was the Approver of the Release of the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) worth of Stationeries and Office Equipment, and at the get go, is found to have had no intention to fulfil the Purpose of the Memo. The Approved Memo was a Guise, as when it was conceived, no attempts whatsoever were made to allow the Direct Labour to proceed. Rather, immediately this Sum was released from the Office of the Accountant General and paid into the Ministry of Finance, his Verbal Instruction was carried out, which is that Salman Global Ventures Nigeria Limited be paid the Sum of One Hundred, and Eighty Million Naira (N180, 000, 000). The Audacity of the Defendant to direct One Hundred, and Eighty Million Naira (N180, 000, 000.00), shows that he had more than a Casual Interest, and cannot run behind a Screen to avoid Liability. The Defendant, by the preponderance of evidence, likely knew Salman Global Ventures Nigeria Limited was not meant to Purchase any Stationery and Office Equipment, 103