It said $167m of the loot is in France while the UK has $152m of Abacha assets.
The United States, however, clarified that the $152m loot in the UK is a subject of litigation.
In a statement on Wednesday in Abuja, the US said: “The funds returned last week are distinct and separate from an additional $167m in stolen assets also forfeited in the United Kingdom and France, as well as $152m still in active litigation in the United Kingdom.
The repatriation of the $152m (now $155m due to interest) to Nigeria is being challenged by the UK and the US because of alleged plans by the Nigerian government to give $110m out of the money to Kebbi State Governor, Atiku Bagudu, a known associate of the late Abacha, Bloomberg reported.
Nigeria is seeking the approval of a UK court to take ownership of the assets before returning 70 per cent of the proceeds to Bagudu under the terms of a 2018 deal, according to Bloomberg.
The UK government’s National Crime Agency is also “opposing the Federal Republic of Nigeria’s application,” according to a motion filed by Bagudu’s brother, Ibrahim, to the District Court for the District of Columbia in the US capital on March 30.
The US Department of Justice said in February that its Nigerian counterpart is hindering its efforts to recover the allegedly laundered money from the UK.