Intergovernmental relations (IGR) is commonly associated or even equated with federalism. Federalism is actually a system of intergovernmental relations. It deals with the anatomy of the governmental system while IGR take care of physiological aspect. There are many forces at work in the structuring of Public Administration in Nigeria. Perhaps the best way of understanding the contemporary Nigerian administrative state is to view it as a contest or tension between fragmentation and diversity on one hand and co-ordination and uniformity on the other. In this book, attempt is made to distinguish between intergovernmental relations and federalism. Effort is also made to trace the evolution of federalism and intergovernmental relations in Nigeria. The historical perspectives on federal-state relations is followed by objectives of intergovernmental relations, state creation and IGR and lastly the author gives an insightful assessment of Intergovernmental fiscal relations as well as its implications on Nigerian federalism.