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This book reasonably examined the Problems of Local Government Finance in Nigeria with emphasizes on accountability and transparency in revenue generation. The challenges to democracy, some of the several problems of Nigerian sustainability, state of the Nation, Corporate Governance, and some current political controversies. The importance of Local Government Finance to Nigeria developmental aspiration and in our every day living cannot be over-emphasized, and yet not many people seem to be interested in knowing what goes on in their environments. The book is intended to meet the needs of various categories of readers and researchers. Written in the clear, concise and narrative style, the author has carefully selected and discussed most of the issues with solutions. It also carries the reader along in the process of imparting the requisite knowledge of local government which is nearest government to the people. Each of its chapters opens with a lucid description of its subject matter and an explanation of the various dimensions. If this modest exercise helps in pushing forward the existing frontiers of knowledge in the area, then the author s aim would have been achieved.