Nigeria is a country blessed with so many untapped and under developed tourism potentials scattered by nature all over the country.

In the south west of the country there are beaches scattered all over the coastal towns most undeveloped. However the government of Lagos state is developing the bar beach a popular must visit site for picnic lovers, visitors and tourists to the state. 

The Osogbo grove and the Osun Osogbo yearly festival which attracts visitors from all over the world, there are lot of waterfalls and historical places like the Badagry slave relics monument, the first storey building in Nigeria.

In Abeokuta we have the Olumo Rock where according to history the native Egbas of the Yoruba stock took refuge during the constant wars they had with rival communities. The Ogun river flows through several south west states. The adire market.

In Ondo state there is  Ikogosi spring, this is a unique spring because one can see warm water with steam flowing, a meeting point for both cold and warm water can be seen at the scene. Lot of evergreen vegetation. The Idanre hill which  shielded the natives from rampaging warriors in the olden days.

There are several colourful  masquerades and festivals, Eyo festival in Lagos, Nigeria crafts, fabrics, art works, pottery and others. Nigeria has the potential to earn mega bucks from tourism if properly harnessed and develop to international standard to attract tourists

* Azumini Blue River * National War Museum * Ojukwu Bunker* Long juju of Arochukwu.

* Three Sister Rocks, * Sukur World Heritage Site * Lamurde Hot Spring, * The Mambilla Tourist Centre * Gashaka/Gumpti Game Reserves * Kiri Dam * Modibo Adama's Tomb, Mysterious Rock Formations (Kpambo and Fikuyu), * Mobi Pond * Mamara Crocodile Pond * Gahaka-Gumti Game reserve* River Kam, * Chappal Waddi, the “Mountain Of Death”

* Igbo-Ukwu Museum. * Ogbunike Cave etc. * Ijele masquerade from Aguleri. * Omaba festival. * Yearly New Yam Festival. * Odinani Museum at Nri. * The River Niger with the famous Niger bridge links the bustling commercial town of Onitsha with ports at Port Harcourt, Burutu and Warri in Delta State. * Ofala festival. * Rogeny Tourist Village at Oba (a stadium that is equipped with recreational activities including a swimming pool, zoo, shrine, soccer stadium, etc.)

Bauchi State:

* Yankari National Park. * Dass Rock Formation, etc. * Jarawa Dancers * Cultural Entertainment * Wikki ame Burra game reserve * Wikki Warm Springs. * Tomb of first prime minister (Alhaji Abubakar Tafawa Balewa) * Marshall Caves * Bokoro Falls

* Makurdi Beach and Golf Resort * Kwagh-Hir Puppert Theartre, Gboko/Makurdi. * The Enemebia Warm Spring in Okpokwu * The Egene Natural Tunnel * The Makurdi Zoo * The Swern Hills * Ushongo Hills * The Ogbudu-Apa (Mass grave of Junkun Warriors) * Ochi of Idoma Palace * lkwe Wildlife Park at lgbor * The Montare Game Reserve in Kwande Local Government Area * Scenic view of the confluence of the rivers Niger and Benue. * Ushango Hills * Ingongh Dance * Pleasant beaches * Numerous fishing festivals.

* Chad Basin National Park * Lake Chad Sanctuary. * The Forte of Dikwa (North East of Maiduguri) * The Kukawa (home of El-kanemi, founder of the Shehu Dynasty) * Ancient town of Birnin * Ancient town of Ngazagamu * Ancient town of Danssiki * Ancient town Offika * Lake Chad Shores * Lake Alau * Lake Sandy Kyarimi Park. * Kyarimi Park: sight seeing for animal and bird lovers * Shehu of Borno's Palace * Lake Chad * Sambisa Game Reserve * Ngeji Warm Springs * Leather tanning and ornamental leather work.

Festivals:
* Fishing Festival at Gashua

* Brass and Akassa Beaches * State Cultural Centre. * Game Viewing * Jarawa Dancers * Cultural Entertainment * Wikki Lame Burra game reserve * Wikki Warm Springs * Tomb of first prime minister (Alhaji Abubakar Tafawa Balewa) * Yankari game reserve, which has a huge range of African animals. * Marshall Caves * Bokoro Falls

* Obudu Ranch Resort. * Cross River National Parks. * Mary Slessor Tomb. * Kwa & Agbokin Falls. * National Museum Calabar.

* Escravos Sand Beaches. * Richard Lander Expedition. *Nana Museum at Koko etc. * River Niger Bank * Delta Government House * Otuogu Beach Asaba *Abraka River Resort Motel * Bomadi Beach Party * Source of River Ethiope * Araya Bible Site * Dema Nwoko Edifice * Eni Lake, Uzere, Isoko South LGA (Traditional sanctuary of aquatic animals. Open to visitors only during the biennial Eni Festival) * Okpuzu Fall, Ibusa. * Iyiada Valley, Ogwashi-uku * Expatriates Graveyards, Asaba * Ogbeke Square, Asaba * Red mangrove Swamp, Warri South * Oghogho FSP Multi-purpose Cooperative Society, Okpe LGA * The Residency, Asaba. * The first Headquarters of the Royal Niger Company, now allocated by the Delta State Government to the National Commission for Museums and Monuments to enable it to set up a National Museum Station in the State. * The Turf, Abraka, Ethiope East LGA (Polo & Golf) * Jarose Hotel, Kwale (Game and Leisure Facilities) * Benbo Games Village, Abraka (Games and Leisure Facilities). * Palace of Asagba of Asaba * Palace of Oba of Warri. * Sandy beaches of Asaba. * Koko Port Ajagbododu * ATP Timber and Plywood Factory

Festivals:
* Itsekiri Juju Festival * Okere Juju Festival * Agbasa Juju Festival * Edjenu of the Agbarha Clan in Ughelli North Local Government Area * Ewulu town of Aniocha South Local Government Area * Oki Masquerade of Torugbene in Burutu Local Government Area.

* National Museum. * Igun Bronze. * Oba of Benin Palace. * Okomu National Park etc. * The Palace of Oba of Benin * The Benin Moat * Cultural Centre * Okomu Game Reserve (Home to white-throated Monkeys, Sclatter Guenons, the Tree House) * Okada Wonderland * Benin Museum * Emotan Statue * Somorika Hills * Udo Tourist Center * Ogba zoo * The Bronze Casting Street * Benin Museum

*Ikogosi Warm Springs. * Erinta Falls. * Iloro water fall. *Olosuntan rock in Ikere-Ekiti. * Ire Blocks in Ire Ekiti * Arinta Water falls, Ipole-Iloro. * Fajuyi Memorial Park, Ado-Ekiti * Ero Dam, Ikun-Ekiti. * Egbe Dam, Egbe-Ekiti. *Federal Polytechnic of Ado-Ekiti. * Ekiti State College of Education. * University of Ado -Ekiti (UNAD) * Crown Poly Odo Village (Ado-Ekiti) * Natural Caves in Ikere-Ekiti. *

* Nike Lake Holiday Resort. * Ezeagu Resort & Cave * kalagu Coal Mines.* Nike Lake * International Conference Centre * Ezeagu Cave * Warm and cold stream * Okpara Coal Mine * Statutes in Enugu * Akuke water bed * Miliken Hill * Iva Valley Coal Mines

*Umuana-Afikpo Golden Sand Beach * Oguta Lake Holiday Resort * Abadaba Lake Holiday Resort * Uboma Fish Pond * Azumini Blue River Tourist Village * Unwana/Afikpo Golden Sand Beaches * Uburu Salt Lakes etc. * Eke Nguru in Aboh Mbaise

* Dadin Kowa Dam *Tangale Hills & Tula Highlands *

* Oguta Lake Resort * Palm Beach Holiday Resort * Ikeji-Arondizogu Festival *Oguta Lake Holiday resort with its sand beaches * Rolling hills of Okigwe * Owerri Amusement Park * Nekede Botanical and Zoological Gardens * Palm Beach Tourist Village at Awomama * Afikpo: famous for it's pottery and mask making * Akwete Textile Center in Akwet * The Mbari Centres located at Owerri.

* Nok Village /terracota Museum * Emir of Zazzau's Palace. * General Hassan Usman Park. * Kamuku National Park. * Gamji House * Arewa House * Dubar Hotel * Hamdala Hotel * Tafawa Balewa Square * River Kaduna * Zaria city walls. * The Emir's legendary insignia * The palace drums * Nok culture site at Kwo in Jema local government area * Kufena Hill in Zaria * Legendary Lord Lugard Bridge in Kaduna town *Mait Sirga Falls in Kafanchan

* Kastina Durbar. * 300 years Old Gobarau Minaret * 10th Century Kusugu Well, Daura; * Jibiya Holiday Resort (Chamah Park). * Emir of Katsina's Palace * The Legendary Kasugu Well * Nok Terra Cottas * Matsirga Water falls * Emir of Daura's Palace * Kangimi Dam * Wall surrounding Katsina (900 years old with seven different gates)

* Girmace Shrine, Zuru. * Kanta Museum in Argungu * Argungu Fishing and Cultural Festival: a major week-long * International event including * Art and craft exhibition * Cultural dances and music * Agricultural fair * Local drama * Traditional boxing and wrestling * Archery competition * Rracing events: bicycle races, donkey races, boat races * Motor rally * Kabanci display: series of water events during the festival, including canoe races, swimming, long deep diving competitions, bare hand fishing, wild-duck hunting. * Grand finale fishing show

* Ovia-Osese Festival. * Relics of Colonial History * Inikpi Shrine, * Bassa Hills * Old buildings used by the Royal Niger Company when it had a royal charter over Nigeria * Iron of Liberty: In the compound of the first primary school in Northern Nigeria * Confluence of Rivers Niger and Benue at Lokoja * Borgu Game Reserve *Ekuechi festival of the Ebirra * The Cenotaph * Slave trade relics * Ayunro Hills * Iwoloke Caves * Oda Mountains * Okene Craft Market * Nike's Craft Centre

*Pategi Regatta. * Owu Water Falls (in village called Owa- Kajola in Ifelodun). * River Niger * Jebba Bridge * Kwara Hotel * Kwara Stadium * Emirs Palace Ilorin * Home and tomb of Nigeria's foremost film maker, Ade Love * University of Ilorin Temporary site * University of Ilorin (Permanent site) * College of Education Ilorin * College of Education Oro * Nursing School Ilorin * Kwara Polytechnic * Sobi Hill * Kwara Airports * Nigeria Sugar Company Bacita * Nigeria Paper Mill, Jabba * Esie Museum of stone figures. * Jebba dam * Mungo Park Monument

*National Museum, Onikan. * Lekki Conservation Centre Lagos etc. * Badary slave relics * Lekki Beach * Coconut beach of Badagry * The National Theatre * Eyo Monument at ldumota * Bar Beach * Didi Museum * National Stadium * Spot where General Murtala Mohammed was shot * Dodan Barracks * Alagbon * Kudirat Abiola Cenotaph * Jankara Market * Sura Market * Univeristy of Lagos * Lagos State University * Yaba College of Technology * CMS Grammar School * Cater Bridge * City Hall * Race Course (Tafawa Balewa Square) * Onikan Stadium * Old Media Houses in Lagos * NTA VI* Trade Fair Complex* Ojo Cantoment* Festac Town * Iddo Railway Terminus* Ikeja Airport * Apapa Port* Tin Can Island * Murtala Muhammed Airports * Home of Obafemi Awolowo (Parklane) * Home of Rotimi Williams * Home of Fela Anikulapo Kuti * Former African Shrine * New African Shrine * Catholic Secretariat, Lagos* Tinubu Square * Central Mosque, Lagos * Federal Radio Corporation, Lagos * Daar Commuinication * Channels Television * Silver Bird Galleria * Lagos Televison* MITV * Palace of Oba of Lagos * Palace of Oba of Ikorodu* Palace of Oba of Badagry * Anglican Church, Marina * Arch Bishop Vining Memorial hurch Ikeja * Police College Ikeja * Sheraton Hotel Ikeja * Third mainland Bridge * State House Marina * Dodan Barraks * Computer Village Ikeja * Yoruba Tennis Club * Ikoyi Club * Country Club Ikeja * Ikoyi Golf Course * Ikeja Golf Course * Tejuosho Market, Yaba * Ojuelegba Roundabout * Ikeja Military Cantoment * Ikeja GRA * Kirikiri Prisons * Ikoyi Prisons * Kam Salem House * National Museum : which houses important relics such as the traditional Benin Bronzes and the replica of the Festac '77 symbol. * Didi Museum * Eyo Masquerade: held to celebrate memorable occasions or the death of an important person. * Murtala Muhammed Memorial Botanical Garden * Beaches in Lagos: Lekki, Alpha, Akodo, Ibeshe and Takwa Bay) * Markets: Balogun (Textile) , Jankara (Multi Products) and Oke Arin (Beverages) , Ojo Alaba (Electronics) , Ikeja (Computer & Telecoms) Market

*Farin Ruwa Water Falls * Mada Hills * Mountains Luna Hills * Akiri warm Springs * Hunki Ox-bow lake * Awe Salt sites *Tunga lake * Doma dam * Salt sites *  Giza Crocodiles * Captain Maloney Tomb/Hills * Kana Spring Water *Feferuwa Spring Water *Assakio Bakano Games Reserve, Ara Rocks * Eggon Hills and Caves *Ogu Dance *Ugwunu (Bassa) Festival Dancers *Ogani Fishing Festival (Annex River Benue) * Akiri Salt Village

* Kainji Lake National Park, * Gurara falls in Boru Village: dramatic rock gorges with a scenic, sloping landscape with high rising sprays of water running down on them from different directions. * Zugurma park * Shiroro Hydroelectric dam * Mungo Park 's Cenotaph * Bida town: noted for its handicrafts made from beer bottles and coloured glass jars * Kainji Lake and National Games Park, with a wide variety of animals to see. * Gurara Water Falls, Bida Brass Works.

*Owo Museum, Historic Idame Hill. * Oyemekun Rock * Alagbako Pack * Cave of Ashes, Isharun * Adegbemile * Idanre Hill * Igbokodo water front * Ipole-Iloro Water falls * Oke Marie Hills at Oka-Akoko * Ebomi Lake at Epinmi-Akoko * Aiyetoro Holy Apostle Community * Olumirin Waterfalls * Deji's Palace, Akure * Owo Museum of Antiquities, Owo * Igbo Olodumare, Oke - Igbo *

* Olumo Rock, Abeokuta, * Olumo Rock, Abeokuta * Ebute Oni Tourist Beach * Birikisu Osugbo Shrine * Alake's palace * Olowu's palace * Osile Oke Ona's palace * Gbagura's Palace * Family home of President Olusegiun Obasanjo * University of Agriculture, Abeokuta * Ogun Poly * Tai Solarin College of Education * Palace of Oba of Sagamu * St Peters Church Ake * Home of Professor Wole Soyinka * Palace of Awujale * Home of Ransome Kuti * Ogun River * Elewe Eran police station * NTA Abeokuta * Gateway Radio * Gateway Television * Government House * Home of Obafemi Awolowo * Oba's Palace at Ake: built in 1854 as the official residence of the Alake, the traditional ruler of Egbaland. Famous for its heavy concentration of antiquities and relics. * Centenary Hall at Abeokuta * Isara-Remo: a natural holiday resort. * Agemo festival * Obinrin Ojowu festival * Egungun festival * Oro Festival * Igunnuko Masquerades *Birkisu Sungbo Shrine * Abeokuta Golf Resort.