| State | Capital | Attraction/Description |
| ABIA | UMUAHIA | Arochukwu Caves, Natural/Physical attraction * National War Museum Monument Umuahia. * Akwette Weaving Centre Arts and Crafts (Souvenirs) * Long juju of Arochukwu Cultural festivals * Azumini Bule River Natural/Man-made Tourist Village. * Museum of Colonial History Monument |
| ADAMAWA | YOLA | Gashaka Gumti National Park, Eco-Tourism (Wildlife) * Sukur (UNESCO World Monument Heritage Site) * Lamurde Hot Spring Natural/Physical * Modibbo Adam's Tomb Monument * Three Sister Rocks Monument * Mandara Mountains Natural/Physical * Kiri Dam Natural/Physical |
| AKWA | UYO | Ibeno Sand Beach/ Natural/man-made IBOM Mobil oil treatment * Ekpo Masquerade festival Cultural * Oron Museum, Oron Museum/ Monument * Mary Slessor House/ Monument Tomb |
| ANAMBRA | AWKA | Ogbunike Caves Natural/Physical * Rojeny Tourist Village Man-made Oba * Mmanwu Festival Enugu Cultural * Agudu lake/Gully Natural * Aguleri Game Reserve Eco-Tourism * Igbo Ukwu Archaelogical Monuments Reservations |
| BAUCHI | BAUCHI | Marshal Caves, Yankari Natural Park * Wikki Warm Spring, Natural Yankari Park * Tafawa Balewa Tomb Monument * Lame/Bura Game Wildlife/Eco- Reserve Tourism * Geji Rock Painting Monuments |
| BAYELSA | YENAGOA | Oloibiri Oil Museum Museum/ Monument * Slale Transit Hall Resort/Man-made * Igidi Shrine Cultural |
| BENUE | MAKURDI | Ushongo Hills, Ushongo Natural/Physical DI * Ikwe Holiday Resort Natural/Man-made * Enemabia Warm Spring, Natural Okpoya * Kwag-hir Puppet Festival, Cultural (Nov./ Gboko/Makurdi Dec.) Souvenir * Dajo Pottery, Makurdi Traditional * TIV Anger Weavers, Monument Ajikpo * J.S. Tarka Foundation Cultural Centre, Makurdi * Montane Game Reserve Wildlife/Eco- Tourism * The Rare Manatee, Natural Katsina-Ala River |
| BORNO | MAIDUGURI | Laffy falls, Kuya L.G.A. Natural * Chad Basin National Eco-Tourism Park * Abba Kari Zoo, Maiduguri- Eco-Tourism * Gwoza Hills Natural * Sambisa Game Reserve Wildlife/Eco- Tourism * Kyarimi Amusement Resort/Man-made Park |
| CROSS RIVER | CALABAR | Kwa falls, Kuya L.G.A. Natural RIVER * Agbokim falls, Ikom Natural L.G.A. * Obudu Cattle Ranch Resort (Man- made) * Coercopan, Ishie Close, zoo Calabar * Cross River National Park Eco-Tourism/ Wildlife * Drill Ranch, Calabar Zoo * Ekpe Masquerade Cultural * National Museum Monument * Rock with foot prints National |
| DELTA | ASABA | Chief Nana's Palace Cultural * Koko Port Natural/Man-made * Escravo's Beach Natural/Man-made |
| EBONYI | ABAKALIKI | Umuana Afikpo Golden Natural Lake Sand Beach |
| EDO | BENIN | Fugar Caves Physical * Okomu Wildlife Eco-Tourism Sanctuary * Igwe Festival Benin Cultural (September) * Igun Bronze Casting, Souvenir/Cultural Benin City * Oba's Palace, Benin Cultural * Ramat Park Monument * Sakpoba Holiday Resort.Man-made Resort * Asoro Shrine Cultural/ Traditional Rel. * Samorikal Hills Physical |
| EKITI | ADO | Erinta Falls, Ekiti West Physical L.G.A. * Olosunta Hills, Ikere Physical * Ikogosi, Warm Spring Natural |
| ENUGU | ENUGU | Mmanwu Festival Cultural * Nike Holiday Resort Natural/Man-made * Ezeagu Tourist Complex Man-made * Nkalagu Silicon Sand Physical * Uzo-Uwani Natural Nature's Wonder * Iva Valley Coal Mine Natural |
| FCT | ABUJA | Abuja Amusement Park, Resort/Man-made Zone 1, Wuse * Abuja Gardens, Central Resort/man-made Area * Abuja Zoological Garden, Zoo/Man-made Area 1, Garki * ECOWAS Secretariat Man-made * Women Development Resort/Man-made Centre * Abuja Plant Nursery Physical/Man- made * Aso Rock Physical/Natural * Usman Dam Man-made * IBB Golf Course Sports Tourism * Jabi Dam and Holiday Man-made/Resort Resort |
| GOMBE | GOMBE | Tula Highlands/Hills Physical* The Famous Tangale Dome Shaped Rock/Hill Formation Physical * Dadin Kowa Dam/Tomatoes Factory & Farms Man-made * Buba Yero Tomb * Ashaka Cement Factory Man-made |
| IMO | OWERRI | Oguta Lake Holiday Resort, Natural Man-made Oguta * Ikeji Festival, Arondizogu Cultural * Palm Beach Holiday Resort, Awo-Amana Man-made/Natural * Zoological and Botanical Garden Nekede * Amusement Park, Owerri Zoo/Man-made |
| JIGAWA | DUTSE | Hadejia/Ngum Wetlands and Bird Sanctuary, Jigawa Eco-Tourism/Wildlife * Binin Kudu Rock Painting Natural/Man-made * Ringim Dyeing Pits Cultural * Baturiya Birds Sanctuary Wildlife * Wowan Rafi Lake Natural |
| KADUNA | KADUNA | Luggard Hall and Government Monument Bridge * General Hassan Usman Park, Man-made Kaduna * Nok Terra Cotta, Nok Village, Cultural Kaduna * National Museum Museum/Monument * Emir of Zazzau's Palace, Zaria Cultural * Jakaranda Pottery, Kaduna Souvenir |
| KANO | KANO | Roxy Amusement Park, Airport Road, Kano Man-made * Cooky Amusement Park, Kano Man-made * Hills and Valleys Amusement Park Dawakin Kudu Junction, Kano Man-made * Bagauda Lake/Tiga Lake Resort Man-made * Tourist Camp, Kano Man-made * Audu Bako Zoo, Kano Man-made * Kano Salla Durbar Cultural * Gidan Makama Museum Monument/Museum * Emir of Kano's Palace Cultural * Kofar Mata Dyeing Pit, Kano Cultural * Bagauda Lake Resort Conference Centre, Kano Man-made/Business Tourism |
| KASTINA | KASTINA | 300 years old Gobarau Minaret Katsina Monument/Cultural * 10th Century Kusugu Well, Monument/Cultural Daura * Emir of Katsina Palace Cultural * 11th Century KASTINA City Walls of 7 gates Monument/Cultural * Jibia Holiday Resort, Jibia Resort/Man-made |
| KEBBI | BIRNIN KEBBI | Argungu Fishing Festival Natural/Physical * Kanta Museum, Argungu Museum/Monument * Girmace Shrine, Zuru Cultural/Traditional Religion |
| KOGI | LOKOJA | Ita-Okueta Weaving, Okene Cultural * Ata Igala's Palace, Idah Cultural * Inikpi (Shrine) Statue Idah Cultural * Kpata Rock, Bassa Physical * Confluence Zone, Lokoja Natural * Relics of Colonial History, Natural Lokoja * Lord Luggard's Residence & Office, Lokoja Monument * Warlord War Cenotaph Monument * Iron of Liberty Monument |
| KWARA | ILORIN | Owu Water Falls, Owa Kajola Natural * Wreckage of Mungo Park Boat, Monuments Jebba * Owe Kajita Falls Physical * Owu Water Falls, Owu Physical * Tomb of Past Emirs, Ilorin Monument * Ubo Aiyegunle Lakes Physical |
| LAGOS | IKEJA | Bar Beach, Lagos Physical/Man-made * Badagry Beach, Lagos Physical/Man-made * Kaiyetoro Maiyegun Beach Physical/Man-made * Eleko Beach Physical/Man-made * Lekki Peninsula Physical/Man-made * Tarkwa Bay, Lagos Physical/Man-made * Water Parks, Toyin Street, Ikeja Man-made Resort * Apapa Amusement Park Resort/Man-made * |
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