* Madoff's main beneficiary leaves millions to wife

* Widow says he hoped to overcome Madoff's "devastation"

MIAMI, Nov 10 (Reuters) - Jeffry Picower, the billionaire beneficiary of Bernard Madoff's fraud scheme who died last month in Florida, left $200 million to his wife and appointed her chairwoman of a charitable foundation to be funded with assets from his estate.

The $200 million for Picower's wife, Barbara, is spelled out in the will he left before he died of a heart attack on Oct. 25, in the swimming pool at his home in Palm Beach, Florida.

The will, which also sets aside $25 million for Picower's daughter Gabrielle and $10 million in a trust for his longtime assistant April Freilich, was filed in court in New York on Monday, according to Marcia Horowitz, a spokeswoman for the family's lawyer.

The Picowers were friends of Wall Street financier Madoff, who is serving a 150-year sentence after pleading guilty to running a $65 billion Ponzi scheme.

The trustee handling the Madoff fraud case, Irving Picard, said in court documents filed in U.S. Bankruptcy Court in New York in September, that Picower, newly listed as one of the 400 wealthiest Americans by Forbes magazine, was complicit in the fraud.

Part of Picard's filing said: "Based upon the trustee's investigation to date, Picower was the biggest beneficiary of Madoff's scheme, having withdrawn either directly or through the entities he controlled more than $7.2 billion of other investors' money."

Picower was being sued for the $7.2 billion -- $2 billion more than the trustee in the case demanded in May.