On the first ingredient, it is submitted that the Defendant out of a desire for pecuniary gain or other advantages accepted the gifts of the Range Rover Evoque, Ford Explorer Expedition SUV, the Jaguar XF Saloon and $300,000.00 USD as alleged. The gifts accepted by the Defendant were borne out of corruption and bribery in performance of the Defendant’s official act as a supervisor/overseer and facilitator in the execution of the contract of military supplies rendered by the contractor to NAF. On the 2nd ingredient, it is submitted that the gifts were accepted in the performance of the Defendant’s official act. The assignment given to the Defendant by the Chief of Air Staff put the Defendant as an officer in a vantage position to facilitate, supervise/oversee the execution of the contract in his official capacity. On the 3rd and last ingredient, it is submitted that the gifts were corruptly accepted as a reward for the role played by the Defendant in facilitating the execution of the contract by SEI Nigeria Limited. It is submitted that the prosecution has discharged the burden of proving beyond reasonable doubt the charge as laid against the Defendant. Court is urged to find the 27