Dec. 15 (Bloomberg) -- Investors had at least $29.9 billion in funds overseen by Bernard Madoff, the money manager arrested last week in an alleged fraud, according to data compiled by Bloomberg and media reports.

Madoff, 70, told employees before his arrest last week that his firm was “a giant Ponzi scheme” that may have cost clients as much as $50 billion. The following is an alphabetical list of Madoff’s investors.

Client                   Total          Source

Access International     $1.4 billion   Company statement,
Advisors                                Bloomberg Data

Banco Santander SA       2.33 billion   Company statement
                         euros ($3.1
                         billion)

Banque Benedict Hentsch  $48 million    Company statement
& Cie. SA

BBVA                     300 mln euros  Company Statement
                         ($404 mln)

Benbassat & Cie.         $935 million   Reuters, citing Le Temps

BNP Paribas SA           Up to 350      Company statement
                         million euros
                         ($478.2 mln)

Boston philanthropist    $145 million   Boston Globe
Carl Shapiro’s
charitable foundation

Bramdean Alternatives    9.5 percent    Company statement
Ltd.                     of assets

Clal Insurance           3 mln shekels  Company statement
                         ($778,800)

CNP Assurances           3 mln euros    Company statement
                         ($4.1 million)

Dexia SA                 78 million     Company statement
                         euros ($106.9
                         million)

EIM Group                $230 million   Reuters, citing Le Temps

Elie Wiesel Foundation   Undetermined   Wall Street Journal
For Humanity

Fairfield Greenwich      $7.5 billion   Bloomberg News,
Group                                   Company Statement

Fix Asset Management     $400 million   Company Statement

Fortis Bank Netherlands  1 bln euros
                         ($1.4 bln)

GMAC LLC Chairman        Most of its    Wall Street Journal
Jacob Ezra Merkin’s      $1.8 billion
Ascot Partners LLC       of assets

Groupama                 10 mln euros   Company Statement
                         ($13.6 mln)

Harel Insurance          $14.2 million  Company statement
Investments & Financial
Services Ltd.

HSBC Holdings Plc        $1 billion     Company statement


JEHT Foundation          Undetermined;  Company Statement
                         Will close.

Julian J. Levitt         $6 million     Washington Post
Foundation

Kingate Management Ltd.  $3.5 billion   Bloomberg News,
                                        Bloomberg Data

Korea Life Insurance Co. $50 million    Yonhap News

Korea Teachers Pension   $9.1 million   Company statement

Leonard Litwin           Undetermined   Spokesman

Madoff Family Foundation $19 million    Washington Post

Man Group Plc            $360 million   Company statement

Maxam Capital            $280 million   Wall Street Journal
Management LLC

M&B Capital Partners     137.4          El Mundo newspaper
                         million euros
                         ($187.9 mln)

Mediobanca               $671,000       Company statement

Mirabaud & Cie.          A few million  Reuters, citing Le Temps
                         Swiss Francs

Mort Zuckerman’s         $30 million    CNBC Interview
charitable trust

Natixis                  Up to 450      Company statement
                         million euros
                         ($614 mln)

Neue Privat Bank         $5 Million     Bloomberg News

New York Mets            Undetermined   Company statement
owner Fred Wilpon’s
Sterling Equities Inc.

Nomura Holdings Inc.     $302 Million   Company statement

Nordea Bank AB           48 mln euros   Company statement
                         ($65.6 mln)

Norman Braman,           Undetermined   Wall Street Journal
Former owner of the
Philadelphia Eagles
Football Team

North Shore-Long Island  $5 million     Company statement
Jewish Health System

Notz, Stucki & Cie       Undetermined   Reuters, citing Le Temps

Phoenix Holdings         48 mln shekels Company Statement
                         ($12.42 mln)

Pioneer Alternative      Almost all     Bloomberg News
Investments              of its $280
                         million of
                         assets

Robert I. Lappin         $8 million     Washington Post
Charitable Foundation

Royal Bank of Canada     Less than      Globe and Mail
                         C$50 million
                         ($40 million)

Royal Bank of            $360 million   Company statement
Scotland Group Plc

Reichmuth & Co.’s        $330 million   Letter to clients
Reichmuth Matterhorn
fund

Societe Generale SA      Less than 10   Company statement
                         million euros
                         ($13.7 mln)

Technion                 25 mln shekels Company Statement
                         ($6.5 mln)

Tremont Capital          $3.3 billion   Bloomberg News
Management

U.S. Senator Frank       Undetermined   Bergen Record,
Lautenberg’s                            Bloomberg News
Charitable Foundation

UniCredit SpA            75 mln euros   Company statement
                         ($102.5 mln)

Union Bancaire Privee    # Less than    Company statement
                         1.26 billion
                         Swiss francs
                         ($1.08 billion)

Steven Spielberg’s
Wunderkinder Foundation  Undetermined   Wall Street Journal

Yeshiva University       Undetermined   Washington Post
                                        and statement

Total (approximate)      $29.9 billion

Notes:
# Based on 1 percent of assets under management as of June 30.

To contact the reporters on this story: Jesse Westbrook in Washington at Jwestbrook1@bloomberg.net; Saijel Kishan in New York at Skishan@bloomberg.net.

Last Updated: December 15, 2008 18:28 EST