  We study the effect of the Higgs-exchange diagram for the lepton flavor
violating muon-electron conversion process in nuclei in the supersymmetric
seesaw model. The contribution is significant for a large value of tan beta and
a small value of a neutral heavy Higgs boson mass, in which case the ratio of
the branching ratios of B(mu N -> e N) / B(mu -> e gamma) is enhanced. We also
show that the target atom dependence of the conversion branching ratio provides
information on the size of the Higgs exchange diagram.
