Seventy-one days after Malaysia Airlines flight MH370 disappeared, the first book about the disaster will go on sale on Monday with a theory about what might have happened.

And as the international search continues for the aircraft Irene Burrows, the Queensland mother who lost her son and daughter-in-law on the flight, said it was too soon for a book.

Flight MH370 The Mystery, which is made available by NewSouth Books in Sydney, doesn't claim to have any answers but to some extent supports the theory that the aircraft may have been accidentally shot down during a joint Thai-US military exercise in the South China Sea. Searchers were then possibly led in the wrong direction to cover up the mistake, it suggests.

''In an age where a stolen smart phone can be pinpointed to any location on earth, the vanishing of this aircraft and 227 passengers is the greatest mystery since the Mary Celeste,'' the publicity for the book reads.