date, the account re-activated was with the Habib Nigeria Bank Limited on the 3rd Day of November 2000. The accused substituted his name and the signature to the account. When the accused gave evidence for his defence, the statement he made to the Police under the words of caution was given to him; he denied ever making the statement. The two statements were admitted as Exhibit H1 and H2 respectively. In Exhibit H1, the accused admitted withdrawing the sum of N1.3 Million from the account of National Clearing and Forwarding Agency, he also admitted in the said statement that he was a sole signatory to the said account; the court had gone through the said statements, Exhibit H1 can be regarded as confessional statement upon which the accused can be convicted. See F.R.N. v IWEKA 2013 3 NWLR 9Pt 1341) P. 285 where the Supreme Court held as follows: “In appropriate cases an accused person can be properly convicted on his or her confessional statement alone. Although it is always desirable to have some evidence outside the confession in further proof of the offence, the absence of such additional evidence would not necessarily prevent a court from convicting on the confessional statement alone provided the statement satisfies the tests of being positive, direct and unequivocal” The problem with the confessional statement of the accused is that same was tendered evidence as exhibit H1 and H2 respectively; 7