Business and information systems managers are often tasked to justify investments in new information technologies (IT) as levers for promoting business performance. This book empirically investigated the relationship between business and information systems strategies and performance in Nigerian manufacturing firms. A firm level study was used to collect data from business and IT managers selected randomly from small, medium and large firms across the six geo-political zones of Nigeria. The results of the study were used to derive business and information systems co- alignment maturity criteria for positioning Nigerian manufacturing firms on a performance-alignment grid. Study findings can also be used as basis to derive maximum performance benefits from IT investments. The study concluded that since alignment is a journey, Nigerian manufacturing firms can transit from domestic to world-class players by aligning their business strategies with information systems strategies under appropriate organizational contexts.