The legal issues surrounding abortion in Nigeria and the United States of America are multi dimensional. This work showcase the fact that, despite the fact that, issues relating to abortion in both countries cannot be divorced from the perspective of human rights as well as human rights laws as they affect both the pregnant woman and the fetus (Unborn Child), one point still stands out clearly; "there are areas where the laws of both countries agree, and there are areas as well, where the laws of both countries disagree". The comparative analysis exhibited in this work will go a long way in educating students and researchers on the abortion issue as it relates to Nigeria and the United States of America.