We present a new proof for Morita equivalence of twisted crossed products by coactions within the abstract context of crossed products of Hilbert C∗-modules. In this context we are free from representing all C∗-algebras and Hilbert C∗-modules on Hilbert spaces. The notion of Morita equivalence of twisted coactions was introduced in [B]. In [B, Theorem 3.3] we established conditions on twisted coactions which are sufficient to ensure Morita equivalence of the corresponding crossed product C∗-algebras. Later [ER] gave a shorter proof for this result using their results on multipliers of imprimitivity bimodules. However in the proofs of both [B] and [ER], all C∗algebras and Hilbert C∗-modules need to be represented on Hilbert spaces. In this paper we present a new proof for [B, Theorem 3.3] based on the notion of crossed products of Hilbert C∗-modules introduced in [B2]. Crossed products of Hilbert C∗-modules in [B2] were defined as subspaces of adjointable operators between Hilbert C∗-modules. In this abstract context, we are free from representing all C∗-algebras and Hilbert C∗-modules on Hilbert spaces as in [B] and [ER]. As a consequence, the proof here is shorter and more elegant than that of [B]. Our approach is close to the spirit of [BS], and different from [ER]. Throughout this paper G is a locally compact group and N is a closed normal amenable subgroup of G. Recall from [M, Lemma 3] that there is a surjective homomorphism Ψ from C∗ r (G) into C ∗ r (G/N) such that Ψ(λ (r)) = λ (qN (r)), where q N : G → G/N is the quotient map, λ and λ are the left regular representations ofG andG/N . We denote by WG the unitary operator on L 2(G×G) defined by [WGξ](r, s) = ξ(r, r −1s). If f is an element of the Fourier algebra A(G), then Sf (WG) = Mf . Here Sf denotes the slice map, see [LPRS, §1]. To apply [B2, Theorem 1.6] to this paper, we need to show that WG is a regular multiplicative unitary. For any ξ, η ∈ L(G), we define ωη,ξ = 〈Tξ|η〉, ∀T ∈ B(L(G)). Then for any ω = ωη,ξ, we have 〈(id⊗ ω)(WG)ξ′|η′〉 = 〈Mω◦λGξ′|η′〉, ∀ξ′, η′ ∈ L(G). It then follows that ŜWG = C0(G), and the crossed product of [B2, Proposition 1.5] is just the crossed product of [LPRS, Definition 2.4]. The unitary operator Received by the editors October 23, 1995 and, in revised form, February 6, 1996. 1991 Mathematics Subject Classification. Primary 46L05, 22D25. c ©1997 American Mathematical Society 2109 License or copyright restrictions may apply to redistribution; see http://www.ams.org/journal-terms-of-use