does not require that the Defendant actually took the Money and used it to buy something or otherwise spent it. Courts have held it enough that to transfer the Money to a Bank Account or even to refuse or fail to hand over the owner's Money when the owner demands it amounts to Conversion. The element of knowledge is found when the Defendant engages in the conduct and he is aware to a high probability that he is doing so. An essential element of Criminal Conversion is that “the Property must be owned by another and the conversion thereof must be without the consent and against the will of the Party, to whom the Property belongs, coupled with the fraudulent intent to deprive the owner of the Property. See the case of PEOPLE VS FIELDEN, 162 COLORADO 574, 576 (COLORADO 196). Knowledge coupled with the intentional exertion and Criminal Intent of unauthorized control, forms the crux of the Crime of Conversion. Exerting Control over the Property means, “to Obtain, Take, Carry, Drive, Lead Away, Conceal, Abandon, Sell, Convey, Encumber or Possess Property, or to Secure, Transfer, or Extend a Right over the Property. See the case of the case of IRVIN VS STATE, 501 N.E.2D 1139, 1141 (INDIANA CT. APP. 1986). The Defendant must have converted the Property to his Own Use or for purposes other than those for which it was entrusted. It is clear that Conversion may not ordinarily be a matter of direct proof, but when it is established that the Property, is entrusted to him or that he had dominion over it and rendered false explanations for his failure to account for it, then an inference of conversion may readily be made. A whole series of contemporaneous facts and surrounding circumstances of an event must be considered together in the circumstances of the case, in order to fix the Defendant irresistibly to the Commission of the Offence of Criminal Breach of Trust. See the cases of LORTIM VS THE STATE (1997) 2 NWLR PART 490, PAGE 711 AT 725 PARAS C-D; AND MAGDALENE ONOGWU VS THE STATE (1995) 6 NWLR PT 401 PAGE 276. His Lordship ADEKEYE JCA, (AS SHE THEN WAS, NOW JSC RTD) in PATRICK OKOROJI VS THE STATE (2002) 1 NCC PAGE 279 AT PAGE 297, 36