From the Evidence, Madam Hauwa Kulu mentioned the Sum of Ninety Million Naira (N90, 000, 000.00) as being given to the Defendant, which was what she was told and this was not entirely incorrect in the sense that Ninety Million Naira was indeed deducted from the Sum of One Hundred and Thirty Five Million, Seven Hundred and Ninety Four Thousand, Six Hundred and Eight Naira (N135, 794, 608.00). This Sum represented a deficit to the Money due to Alusab International and as explained by Alhaji Suleiman, Ninety Million, Two Hundred and Fifty Thousand Naira was indeed withdrawn by him. He had explained how this Sum was distributed. Madam Hauwa Kulu’s evidence could at best be said to be inaccurate but it was certainly not contradictory. Alhaji Suleiman’s narration of events was consistent through his Oral and Documentary Evidence and cannot be said to be inconsistent as he was in an inside in position. As regards Alhaji Tutare PW10, he had stated in one breath that he gave the Sum of Eighty Million Naira to the Defendant and in another stated that he paid this Sum into the Account of Salman Global Ventures, and then he stated that he shared the Money. The issue is, are all these Statements inconsistent? If Ninety Million Naira was withdrawn and he took Ten Million Naira out of it, this is sharing, as the proportional ratio of the share is irrelevant. If he meant that he paid the Sum of Eighty Million into Salman Global Ventures for the benefit of the Defendant, then it could be argued that he gave the Defendant the Money. An alternative reasoning is to argue that payment into an Account is different from the physical giving of the Money in Cash. The question must be asked, was he consistent as to who was to benefit from the Sum of Eighty Million Naira. In any event, the Court will determine this issue not only on his evidence but on other Corroborative Evidence. Learned Counsel representing the Defence had also raised Four Contentions on Hearsay, namely: - 1) that Hajia Kulu’s evidence was Hearsay as the information she derived in regard to the Payment was obtained from Mr. Ali 262