defendant is exhibit J. it is dated 22 May, 2007 in the name of Chinyere Izunobi. And the letter of offer is in respect of block 13 flat 2 owner occupier Kubwa Abuja, the subject matter of this case. Secondly in exhibit A PW1 Mrs. Ajadi stated thus; “Mr. Yusuf came to me and said if I want my flat I should bring 10% of the value price totaling N560,000 or else I will forfeit the flat.” The question to ask is how does the 10% turn out to be a bribe. In her evidence in chief PW1 stated that Mr. Yusuf told her that if she needed her house she should give him N560,000 he said he has to give money to some people to facilitate her letter. When the sum of N560,000 was given to the defendant (exhibits D (a) 1-510 and D (b) 1-100). The defendant acknowledged the receipt of the money. Exhibit B reads. “I Suleiman Yusuf of Block 32 flat 2 Kwali Street 2/1 Kubwa received the sum of five hundred and sixty (560,000.00) thousand Naira from Mrs. Ajadi of Block 13 flat 2 FCDA owner occupier Kubwa for being 10% in respect of the house of above address as 10%.” Exhibit B was signed by both the defendant and Mrs. Ajadi. Again how could a person collect a bribe and at the same time acknowledge the receipt of a bribe, looking at the whole circumstances of this case would it be right to say that there is actus reus and mens rea for the receipt of the sum of N560,000 as a bribe. Now let us look at the evidence led by the defence. In his evidence in Chief DW1 Yusuf Suleiman Sheriff told the court that he met Abdullahi through a friend by name Adamu. He later agreed with Adamu to help Abdullahi bid for a house at Kado Estate for one Chinyere Izunobi for a consideration of 10% of the bid price. He collected the bid documents and the bank draft for the sum of N6.3 Million See exhibits H and I. And he gave the documents to Shehu Garba who agreed to go through 8