Yutaka Abe (阿部豊, Abe Yutaka) is a company president and also a good friend of Masaki Negishi, which he said that they new each other for almost more than 20 years since university. Masaki made a bet with Abe which he agreed on to look who can live longer, which they put 500 million yen as prize. Abe made a list to create a perfect alibi to kill Masaki to get the 500 million yen life insurance. Known is that he killed him was because he want to pay the debt of his company which he had to pay 300 million yen. He got tricked and trapped by Conan when he was trying to go for a holiday with the 200 million yen leftovers.