Judgment Creditors have over the years in several jurisdiction found it difficult if not impracticable to Enforce Foreign Judgments and Awards due to various reasons. When the theory of qualified comity as articulated in this work in addition to reciprocity becomes the basis for the enforcement of foreign judgments and awards in Nigeria, Foreign judgments and Awards can be easily Recognized, Registered and Enforced by Nigerian Courts. Similarly, any country that adopts this theory will have foreign judgments and awards recognized and enforced in its courts. This theory will undoubtedly provoke further research in this area of law.