There were no death certificates issued at Auschwitz. But Swiss bankers still demand them before handing over the assets of account holders killed in the Holocaust to their surviving relatives. The Jews of eastern Europe - and many in the west - entrusted their families' wealth to what they hoped would be a safe haven, the banks of Switzerland. Even if they died, their money would eventually be recovered by their surviving relatives, they believed. They were wrong.

Millions of dollars, deposited decades ago in good faith by Jews who were to die in the Nazi genocide, are still in the vaults, earning interest and providing working capital for Swiss banks, say Jewish organizations and Holocaust survivors.

But the Swiss bankers' role as financiers to the Third Reich goes far beyond the dispute over dormant accounts. Based on newly declassified documents and archival research in Washington, London, and Jerusalem, Hitler's Secret Bankers reveals the full, hitherto unknown extent of Swiss economic collaboration with the Nazis.

Swiss banks were the key foreign-currency providers of the Nazi war machine, and the Spanish pesetas and Portuguese escudos they provided paid for vital war materiel such as chrome and aluminum.

Recently declassified documents show how Swiss banks, for all their declarations of neutrality, knowingly accepted stolen gold - estimated to be worth between $200 million and $400 million - from the Nazis. One document, entitled "Allied Claims Against the Swiss for the Return of Looted Gold," also says that the Swiss National Bank "washed," as it puts, $100 million of looted gold by sending it to Portugal and Spain.

Hitler's Secret Bankers also reveals the details of the secret Nazi plan to launch an underground economic Fourth Reich at the war's end and exposes the links between Nazi intelligence chief Walter Schellenberg and his Swiss counterpart Roger Masson.