possible scam please help

67.195.168.31 Several people with this IP address started calling my best friend over 3 months ago. They all are US business men who have been working in Nigeria and have 1. lost their contracts, 2. have a child with an illness they don;t have the money to get them both home to the US 3. lost their paperwork and the US Embassy will not help them and they need financial help to pay a VAT tax which does not exist.... When she told me about these online relationships and asked to borrow money for the last one I knew they were all scams. They did not know each other but all had one thing in common this IP address when I went online with their email addresses.
Is it safe to tell her that these are all scammers or is this a common IP address and this is a huge coincidence.

Yes, it's a scam when people from Nigeria ask you for money.

Hopefully your friend did not give them too much already.

If they gave out any account information they should contact their bank and let them know in the hopes they can avoid having their account emptied by the scammers.