This book, 'Federalism: An Overview of the Nigerian Perspective' is a synopsis of federalism generally and the Nigerian perspective with the extensive literature on its background, evolution, development, as well as the general and peculiar characters which have altogether shaped the perspective. It is a book meant for general elementary readers, politicians, students and other stakeholders in federalism, especially the Nigerian context. It provides the basis of understanding federalism from different perspectives of scholars, students, politicians, regionalist and ethno-nationalists among others. It traced the origin of the Nigerian state, the colonial role, and influence in the making of one and united Nigeria; the founding fathers/nationalist roles in the evolution and making of the Nigerian state and the federal system; the peculiar characters and challenges to the federalism; Regional, States and Local Governments creations; the age-long clamour for 'restructuring' and indispensable issues associated with it; the conflicts and controversies over revenue generation and allocation; the derivation, its principles and the various formulas for sharing the revenue over the years.