Nigeria has asked Liechtenstein for help in recovering part of the �3bn it believes was embezzled by the late dictator Sani Abacha, and hidden in the principality.

Several bank accounts opened in Liechtenstein by Abacha and his entourage are suspected by the Nigerian government to contain �100m in stolen funds.

The moves follow the freezing of accounts at three banks in the principality by a Liechtenstein judge in June.

We believe the authorities will be fair minded and take the necessary judicial actions Nigerian diplomat

Liechtenstein's legal services department said authorities were now planning the next stage of the inquiry.

Ongoing probe

Speaking from the Swiss capital Berne, a Nigerian diplomat confirmed a formal request had been made as part of an ongoing investigation.

"We are like plaintiffs before a judicial process," said the unnamed official.

"We believe they (the authorities) will be fair minded and just and take the necessary judicial actions."

In June, a report by the Organisation for Economic Development and Co-operation called Liechtenstein "unco-operative" in the global fight against money-laundering and tax-evasion.

The Liechtenstein government is now preparing new legislation and reforms which, it says, will stop its banks being used as hideaways for fraudulent funds.

Global campaign

Nigeria's campaign to recover the stolen funds is taking place on a global scale.

In July, Switzerland returned a first instalment of $64m of an estimated $600m hidden in the country during Abacha's five-year rule.

Accounts in Britain and Luxembourg are also under investigation.

Abacha's regime lasted from 1993 until his sudden death in June 1998.

He was succeeded by current President Obansanjo in May 1999, ending 15 years of military rule in Nigeria.