The agreement on the repatriation will be signed next week.
This decision was taken at Wednesday's Federal Executive Council meeting presided over by the President, Major General Muhammadu Buhari (retd.).
The Attorney-General of the Federation and Minister of Justice, Mr Abubakar Malami, spoke on the outcome of the meeting on the Abacha loot.
He said based on the Memorandum of Understanding reached by the three parties, the money would be spent on the Lagos-Ibadan Expressway, the 2nd Niger Bridge and the Kaduna-Kano Expressway.
Malami added that a separate Euro 6.8m in connection with a former Governor of Delta State, Mr James Ibori, would also be repatriated, but said negotiations had yet to start on the Ibori loot.
He also said discussions would soon start on looted assets linked to a former Minister of Petroleum Resources, Mrs Dezieni Alison-Madueke.
However, the AGF explained that no figure had been placed on the Alison-Madueke asset.
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