I have made a will, writes KATHERINE MacALISTER. I thought it was the sort of thing you did when you retired but when I discovered that 46 per cent of people dying intestate are women, I changed my mind.

Intestacy is when someone dies without leaving a will. Their estate is then divided according to strict legal guidelines, which often bear little relation to their wishes.

More than 60 per cent of people die without making a will. But, morbid as it may be, death is not just something that happens to the elderly. Cancer, car accidents and a host of other nasties can claim us at any time, and for anybody with children it's vital.

Why don't we make wills? Is it too depressing? Are we in denial, suffering from the "It'll never happen to me" delusion? Or is it because it seems terribly complicated? For some it's because they think they don't own anything of any great value. But personal possessions can be terribly important to relatives and friends for sentimental reasons.

And, of course, there's the custody question. If both parents die, who has custody of the children if you haven't written it into your will? The in-laws from hell, or the godmother?

There is bound to be a nasty battle at a time of deep grief which can only worsen the effect your child. It's a parent's responsibility to prevent this by making it very clear who you want to bring up your kids. Now that women often pay half the mortgage or buy their own homes, it's vital that they make a will.

Wills are also important for charity - 28 per cent of their incomes is from legacies. Many people leave something to an animal rescue centre, children's home or environmental organisation. But without a will, these charities cannot benefit. Wills expert Bernard Sharpe says the reality is stark. "There is still a lot of injustice in the system. The law means that if you die intestate you may not provide for your family or children. If you don't make a will you have no choices. If you die intestate the law is laid down in stone and you can't change it."

There are plenty of examples of those injustices, including:

*If, as a pensioner, you have no remaining family, your money goes to the Government.

*If your husband walks off with another woman and you die before getting divorced, he still gets all your assets.

*If neither you nor your unmarried partner has made a will, but you share a house and he dies, his share goes to his parents. They can then force you to sell your half to get their share, or - worse - move in.

*If you leave your husband after years of abuse and you die, he still gets everything. *Your husband is younger than you and has made a will. You die together in a car crash. By law the older person is deemed to have died first, so everything goes straight to his estate and is then distributed according to his will. If you don't have any kids, his family and relatives will get your money.

*Even if you have lived with him, unmarried and childless, for 30 years, if he dies without making a will, everything goes to his family.

*You can only contest a will if you played a large part in the deceased's life and were left out of the legacy. You cannot contest intestacy.

The charity NCH Action for Children has launched a "will-making by post" campaign. Wedlake Saint has volunteered to draw up wills for just £20 - half the normal price - with £5 of this going to the charity. For a free will-making pack telephone 0345 887733, or contact your solicitor.

LEGACIES TO DIE FOR

*Oxford recluse Dr Nikolaus Polgar, who rarely ventured outside and looked like a tramp, stunned neighbours when he left £1.7m to animal charities in April - even though he didn't own a pet.

*Ethel Turnbull left £10,000 to needy students at the Oxford College of Further Education in March 1991. Her husband worked there for 21 years.

*Elisabeth Long, thought to be a penniless widow, left £30,000 to Sir Michael Sobell House at the Churchill Hospital and £160,000 to cancer research in January 1984.

*Celia Marsh, a former teacher at Headington School, left £1.2m to the school this year. No-one even knew she was a millionaire. The money is being used to set up new scholarships and bursaries.

FANCY THAT

*The longest will was made by Mrs Frederica Evelyn Sitwell Cook in 1925. It was 95,940 words long

*More women are victims of intestacy than divorce

*More men die intestate than of cancer

*Anthony Hugh Scott wrote in his 1983 will: "To my first wife Sue, whom I always promised to mention in my will - hello Sue."

THINGS YOU DIDN'T KNOW

*Any will worth more than £5,000 is public property and anyone can apply to see it.

*If you have not made a will but have children there is no law about custody, so if both parents die or you are a single mum, a bitter legal wrangle is inevitable.

*Anything over £223,000 is clobbered for 40 per cent Inheritance Tax. Making a will can work round this and money left to charities is tax-free.

*Your assets include the price of your belongings, money, shares and the value of your house or car, and can add up to more than you think.

FAMOUS FAMILY FIGHTS

*Frank Sinatra's will is being contested by his many wives

*John Lennon left unequal amounts to his two children. The bulk of his estate went to Sean, his son with Yoko Ono. His first son Julian has just received an undisclosed sum from her after years of wrangling

*Princess Diana did not change her will after she got divorced from Prince Charles, causing all sorts of legal and taxation problems relating to legacies for the children, Princes William and Harry

*Anne-Nicole Smith married a billionaire pensioner in a wheelchair who left her the lot. His family are still contesting it

*Several of the ex-wives of leading movie actor Richard Burton contested his will, which was worth a small fortune

*Lisa Marie Presley had great problems because of Elvis's will

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