This report summarizes the findings of the Nigeria Agriculture Public Expenditure Review (NAGPER). The NAGPER was undertaken to achieve four main objectives: (i) establish a robust data base on public expenditure in the agricultural sector; (ii) diagnose the level and composition of agricultural spending in the recent past; (iii) understand the budget processes that determine resource allocation in the sector; and (iv) draw preliminary policy recommendations for agriculture. These objectives are admittedly modest. At a minimum, most public expenditure reviews (PER) seek to understand the basic pattern of public spending in a sector, as well as the processes that influence spending decisions. To better contribute to policy making, many PERs also extend the analysis to examine not only the quantity of spending, but also its efficiency and impact. The scope of the NAGPER was restricted because preliminary investigations revealed that assembling and validating core expenditure data represented a major challenge in and of itself. Therefore it seemed prudent not to set out an overly ambitious set of objectives, the realization of which might be compromised by lack of data.