| № | States | State Local Government Areas | Capital Sity |
| 1 | Abia | Aba North, Aba South, Arochukwu, Bende, Ikwuano, Isiala-Ngwa North, Isiala-Ngwa South, Isuikwato, Obi Nwa, Ohafia, Osisioma Ngwa, Ugwunagbo, Ukwa East, Ukwa West, Umuahia North, Umuahia South, Umu-Neochi | Umuahia |
| 2 | Adamawa | Demsa, Fufore, Ganaye, Gireri, Gombi, Guyuk, Hong, Jada, Lamurde, Madagali, Maiha, Mayo-Belwa, Michika, Mubi North, Mubi South, Numan, Shelleng, Song, Toungo, Yola North, Yola South | Yola |
| 3 | Akwa Ibom | Abak, Eastern Obolo, Eket, Esit Eket, Essien Udim, Etim Ekpo, Etinan, Ibeno, Ibesikpo Asutan, Ibiono Ibom, Ika, Ikono, Ikot Abasi, Ikot Ekpene, Ini, Itu, Mbo, Mkpat Enin, Nsit Atai, Nsit Ibom, Nsit Ubium, Obot Akara, Okobo, Onna, Oron, Oruk Anam, Udung Uko, Ukanafun, Uruan, Urue-Offong/Oruko, Uyo | Uyo |
| 4 | Anambra | Aguata, Anambra East, Anambra West, Anaocha, Awka North, Awka South, Ayamelum, Dunukofia, Ekwusigo, Idemili North, Idemili south, Ihiala, Njikoka, Nnewi North, Nnewi South, Ogbaru, Onitsha North, Onitsha South, Orumba North, Orumba South, Oyi | Awka |
| 5 | Bauchi | Alkaleri, Bauchi, Bogoro, Damban, Darazo, Dass, Ganjuwa, Giade, Itas/Gadau, Jama’are, Katagum, Kirfi, Misau, Ningi, Shira, Tafawa-Balewa, Toro, Warji, Zaki | Bauchi |
| 6 | Bayelsa | Brass, Ekeremor, Kolokuma/Opokuma, Nembe, Ogbia, Sagbama, Southern Ijaw, Yenegoa | Yenagoa |
| 7 | Benue | Ado, Agatu, Apa, Buruku, Gboko, Guma, Gwer East, Gwer West, Katsina-Ala, Konshisha, Kwande, Logo, Makurdi, Obi, Ogbadibo, Oju, Okpokwu, Ohimini, Oturkpo, Tarka, Ukum, Ushongo, Vandeikya | Makurdi |
| 8 | Borno | Abadam, Askira/Uba, Bama, Bayo, Biu, Chibok, Damboa, Dikwa, Gubio, Guzamala, Gwoza, Hawul, Jere, Kaga, Kala/Balge, Konduga, Kukawa, Kwaya Kusar, Mafa, Magumeri, Maiduguri, Marte, Mobbar, Monguno, Ngala, Nganzai, Shani | Maiduguri |
| 9 | Cross River | Abi, Akamkpa, Akpabuyo, Bakassi, Bekwara, Biase, Boki, Calabar-Municipal, Calabar South, Etung, Ikom, Obanliku, Obubra, Obudu, Odukpani, Ogoja, Yakurr, Yala | Calabar |
| 10 | Delta | Aniocha North, Aniocha South, Bomadi, Burutu, Ethiope East, Asaba Ethiope West, Ika North East, Ika South, Isoko North, Isoko South, Ndokwa East, Ndokwa West, Okpe, Oshimili North, Oshimili South, Patani, Sapele, Udu, Ughelli North, Ughelli South, Ukwuani, Uvwie, Warri North, Warri South, Warri South West | Asaba |
| 11 | Ebonyi | Abakaliki, Afikpo North, Afikpo South, Ebonyi, Ezza North, Ezza South, Ikwo, Ishielu, Ivo, Izzi, Ohaozara, Ohaukwu, Onicha | Abakaliki |
| 12 | Edo | Akoko-Edo, Egor, Esan Central, Esan North East, Esan South East, Esan West, Etsako Central, Etsako East, Etsako West, Igueben, Ikpoba-Okha, Oredo, Orhionmwon, Ovia North East, Ovia South West, Owan East, Owan West, Uhunmwonde | Benin City |
| 13 | Ekiti | Ado Ekiti, Aiyekire, Efon, Ekiti East, Ekiti South West, Ekiti West, Emure, Idosi-Osi, Ijero, Ikere, Ikole, Ilemeji, Irepodun/Ifelodun, Ise/Orun, Moba, Oye | Ado Ekiti |
| 14 | Enugu | Aninri, Awgu, Enugu East, Enugu North, Enugu South, Ezeagu, Igbo-Etiti, Igbo-Eze North, Igbo-Eze South, Isi-Uzo, Nkanu East, Nkanu West, Nsukka, Oji-River, Udenu, Udi, Uzo-Uwani | Enugu |
| 15 | Gombe | Akko, Balanga, Billiri, Dukku, Funakaye, Gombe, Kaltungo, Kwami, Nafada, Shomgom, Yamaltu/Deba | Gombe |
| 16 | Imo | Aboh-Mbaise, Ahiazu-Mbaise, Ehime-Mbano, Ezinihitte, Ideato North, Ideato South, Ihitte/Uboma, Ikeduru, Isiala Mbano, Isu, Mbaitoli, Ngor-Okpala, Njaba, Nwangele, Nkwerre, Obowo, Oguta, Ohaji/Egbema, Okigwe, Orlu, Orsu, Oru East, Oru West, Owerri-Municipal, Owerri North, Owerri West, Unuimo | Owerri |
| 17 | Jigawa | Auyo, Babura, Birni Kudu, Biriniwa, Buji, Dutse, Gagarawa, Garki, Gumel, Guri, Gwaram, Gwiwa, Hadejia, Jahun, Kafin Hausa, Kaugama Kazaure, Kiri Kasamma, Kiyawa, Maigatari, Malam Madori, Miga, Ringim, Roni, Sule-Tankarkar, Taura, Yankwashi | Dutse |
| 18 | Kaduna | Birnin-Gwari, Chikun, Giwa, Igabi, Ikara, Jaba, Jema’a, Kachia, Kaduna North, kaduna South, Kagarko, Kajuru, kauru, Kubau, kudan, Lere, Markafi, Sabon-Gari, Sanga, Soba, Zango-Kataf, Zaria | Kaduna |
| 19 | Kano | Ajingi, Albasu, Bagwai, Bebeji, Bichi, Bunkure, Dala, Dambatta, Dawakin Kudu, Dawakin Tofa, Doguwa, Fagge, Gabasawa, Garko, Garum Mallam, Gaya, Gezawa,Gwale, Gwarzo, Kabo, Kano Municipal, Karaye, Kibiya, Kiru, kumbotso, Kunchi, Kura, Madobi, Makoda, Minjibir, Nasarawa, Rano, Rimin Gado, Rogo, Shanono, Sumaila, Takali, Tarauni, Tofa, Tsanyawa, Tudun Wada, Ungogo, Warawa, Wudil | Kano |
| 20 | Katsina | Bakori, Batagarawa, Batsari, Baure, Bindawa, Charanchi, Dandume, Danja, Dan Musa, Daura, Dutsi, Dutsin-Ma, Faskari, Funtua, Ingawa, Jibia, Kafur, Kaita, Kankara, Kankia, Katsina, Kurfi, Kusada, Mai’Adua, Malumfashi, Mani, Mashi, Matazuu, Musawa, Rimi, Sabuwa, Safana, Sandamu, Zango | Katsina |
| 21 | Kebbi | Aleiro, Arewa-Dandi, Argungu, Augie, Bagudo, Birnin Kebbi, Bunza, Dandi, Fakai, Gwandu, Jega, Kalgo, Koko/Besse, Maiyama, Ngaski, Sakaba, Shanga, Suru, Wasagu/Danko, Yauri, Zuru | Birnin Kebbi |
| 22 | Kogi | Adavi, Ajaokuta, Ankpa, Bassa, Dekina, Ibaji, Idah, Igalamela-Odolu, Ijumu, Kabba/Bunu, Kogi, Lokoja, Mopa-Muro, Ofu, Ogori/Mangongo, Okehi, Okene, Olamabolo, Omala, Yagba East, Yagba West | Lokoja |
| 23 | Kwara | Asa, Baruten, Edu, Ekiti, Ifelodun, Ilorin East, Ilorin West, Irepodun, Isin, Kaiama, Moro, Offa, Oke-Ero, Oyun, Pategi | Ilorin |
| 24 | Lagos | Agege, Ajeromi-Ifelodun, Alimosho, Amuwo-Odofin, Apapa, Badagry, Epe, Eti-Osa, Ibeju/Lekki, Ifako-Ijaye, Ikeja, Ikorodu, Kosofe, Lagos Island, Lagos Mainland, Mushin, Ojo, Oshodi-Isolo, Shomolu, Surulere | Ikeja |
| 25 | Nasarawa | Akwanga, Awe, Doma, Karu, Keana, Keffi, Kokona, Lafia, Nasarawa, Nasarawa-Eggon, Obi, Toto, Wamba | Lafia |
| 26 | Niger | Agaie, Agwara, Bida, Borgu, Bosso, Chanchaga, Edati, Gbako, Gurara, Katcha, Kontagora, Lapai, Lavun, Magama, Mariga, Mashegu, Mokwa, Muya, Pailoro, Rafi, Rijau, Shiroro, Suleja, Tafa, Wushishi | Minna |
| 27 | Ogun | Abeokuta North, Abeokuta South, Ado-Odo/Ota, Egbado North, Egbado South, Ewekoro, Ifo, Ijebu East, Ijebu North, Ijebu North East, Ijebu Ode, Ikenne, Imeko-Afon, Ipokia, Obafemi-Owode, Ogun Waterside, Odeda, Odogbolu, Remo North, Shagamu | Abeokuta |
| 28 | Ondo | Akoko North East, Akoko North West,. Akoko South Akure East, Akoko South West, Akure North, Akure South, Ese-Odo, Idanre, Ifedore, Ilaje, Ile-Oluji-Okeigbo, Irele, Odigbo, Okitipupa, Ondo East, Ondo West, Ose, Owo | Akure |
| 29 | Osun | Aiyedade, Aiyedire, Atakumosa East, Atakumosa West, Boluwaduro, Boripe, Ede North, Ede South, Egbedore, Ejigbo, Ife Central, Ife East, Ife North, Ife South, Ifedayo, Ifelodun, Ila, Ilesha East, Ilesha West, Irepodun, Irewole, Isokan, Iwo, Obokun, Odo-Otin, Ola-Oluwa, Olorunda, Oriade, Orolu, Osogbo | Oshogbo |
| 30 | Oyo | Afijio, Akinyele, Atiba, Atigbo, Egbeda, Ibadan Central, Ibadan North, Ibadan North West, Ibadan South East, Ibadan South West, Ibarapa Central, Ibarapa East, Ibarapa North, Ido, Irepo, Iseyin, Itesiwaju, Iwajowa, Kajola, Lagelu Ogbomosho North, Ogbmosho South, Ogo Oluwa, Olorunsogo, Oluyole, Ona-Ara, Orelope, Ori Ire, Oyo East, Oyo West, Saki East, Saki West, Surulere | Ibadan |
| 31 | Plateau | Barikin Ladi, Bassa, Bokkos, Jos East, Jos North, Jos South, Kanam, Kanke, Langtang North, Langtang South, Mangu, Mikang, Pankshin, Qua’an Pan, Riyom, Shendam, Wase | Jos |
| 32 | Rivers | Abua/Odual, Ahoada East, Ahoada West, Akuku Toru, Andoni, Asari-Toru, Bonny, Degema, Emohua, Eleme, Etche, Gokana, Ikwerre, Khana, Obia/Akpor, Ogba/Egbema/Ndoni, Ogu/Bolo, Okrika, Omumma, Opobo/Nkoro, Oyigbo, Port-Harcourt, Tai | Port-Harcourt |
| 33 | Sokoto | Binji, Bodinga, Dange-shnsi, Gada, Goronyo, Gudu, Gawabawa, Illela, Isa, Kware, kebbe, Rabah, Sabon birni, Shagari, Silame, Sokoto North, Sokoto South, Tambuwal, Tqngaza, Tureta, Wamako, Wurno, Yabo | Sokoto |
| 34 | Taraba | Ardo-kola, Bali, Donga, Gashaka, Cassol, Ibi, Jalingo, Karin-Lamido, Kurmi, Lau, Sardauna, Takum. Ussa, Wukari, Yorro, Zing | Jalingo |
| 35 | Yobe | Bade, Bursari, Damaturu, Fika, Fune, Geidam, Gujba, Gulani, Jakusko, Karasuwa, Karawa, Machina, Nangere, Nguru Potiskum, Tarmua, Yunusari, Yusufari | Damaturu |
| 36 | Zamfara | Anka, Bakura, Birnin Magaji, Bukkuyum, Bungudu, Gummi, Gusau, Kaura, Namoda, Maradun, Maru, Shinkafi, Talata Mafara. Tsafe, Zurmi | Gusau |
