Australian supermodel Miranda Kerr has handed over $US8.1 million ($11 NZ million) worth of jewellery from her Los Angeles deposit box to US government agents.
The Wall Street Journal reported on Monday the jewels included a 11.72 carat heart-shaped diamond pendant Valentine's Day gift from former boyfriend and Malaysian financier Jho Low.
"From the start of the inquiry, Miranda Kerr co-operated fully and pledged to turn over the gifts of jewellery to the government," Ms Kerr's spokesman told the newspaper.
"Ms Kerr will continue to assist with the inquiry in any way she can."