The Beale ciphers, also referred to as the Beale Papers, are a set of three ciphertexts, one of which allegedly states the location of a buried treasure of gold, silver and jewels estimated to be worth over US$63 million as of September 2011. Comprising three ciphertexts, the first (unsolved) text describes the location, the second (solved) ciphertext the content of the treasure, and the third (unsolved) lists the names of the treasure's owners and their next of kin.