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ABSTRACT
Nigeria Federalism and intergovernmental relation is dated back to the colonial era. However a trace of the Nigeria Federalism shows that the relationship between the central and state, state and state, federal state and local government and local government have been that of competition tensions and conflicts occasioned by the diversity historically, culturally, religions and other wise in management of their jurisdictional power. Fiscal policies administrative mechanism and finally their legislative inter-governmental affairs but this competition, tensions and conflicts can be mixed through federal - state – local and state – state, federal –local –bargaining interactions and co-operation adopted by the various tiers of government in Nigeria as the case in the united states.
