Abstract: We propose a three dimensional generalization of the geometric McKay correspondence described by Gonzales-Sprinberg and Verdier in dimension two. We work it out in detail in abelian case. More precisely, we show that the Bridgeland-King-Reid derived category equivalence induces a natural geometric correspondence between irreducible representations of G and subschemes of the exceptional set of G-Hilb (C^3). This correspondence appears to be related to Reid's recipe.