Revenue allocation has remained a contentious issue among the three tiers of government in Nigeria. In the last eight years, the 36 state governments have been at daggers-drawn with the Federal Government over the formulation of a revenue sharing formula that would be acceptable to all the stakeholders. One major major impact of this seemingly unending controversy is the fact that fiscal federalism in Nigeria has not been able to contribute optimally to social and economic development. Available literature on revenue allocation in Nigeria focused mainly on justifying a particular sharing formula or proposed a new one. This book, therefore, provides a web-based information system for revenue allocation in Nigeria in a user-friendly manner to ordinary citizens, politicians, policy makers, researchers, and all those who have a stake in the Nigerian economy. It conducts a comparative study of revenue allocation among the 6 geopolitical zones,36 states and 774 local government areas of the country between May 1999 and December 2008. The book creates a platform for quantitative debate on issues relating to federalism such as resource control, resource allocation and resource management.