The regulation of digital assets in Nigeria is a crucial issue that has garnered significant attention in recent years. With the increasing popularity of cryptocurrencies and other types of digital assets, the need for a robust regulatory framework that protects investors and promotes financial and market stability has become imperative. This book aims to analyse the current state of digital assets regulation in Nigeria. The work will examine the regulatory framework and mechanisms that govern the use of digital assets in the country, including their legal qualification and taxation. The research will also identify any gaps or weaknesses that may exist and will suggest potential solutions to enhance the regulatory oversight of digital assets in Nigeria. This research adopts the doctrinal research methodology with the use of statutes and regulations, case law, existing academic literature, government reports and internet materials. The findings of this study will provide importantinsights into the regulation of digital assets in Nigeria, and will contribute to a better understanding of the challenges and opportunities of regulating digital assets in the country.