Ghana hadn't lost to Nigeria in 17 years but Nigeria had to win to qualify for the World Cup. Khoufie admitted receiving the money and stated: "I initially refused the money because of the rumours and suspicions...... but I changed my mind after the Nigerian governor that it is part of their tradition to extend hospitality with such a donation".
(taken from the book The ball is round by David Goldblatt, who quotes from the BBC site.)