This chapter traces the historical development of the oil and gas sectorsOil and gas sectors in Nigeria. It specifies the constitutional arrangementsConstitutional arrangements over the industry, the regional structure of resourcesResources, regional structure of, and key demographics. These issues are presented with emphasis on the interaction of federalismFederalism and oil resource ownershipResource ownership conflict, control or regulation of oil resources, and revenue sharingRevenue sharing, particularly the interaction of federalism and conflict over intergovernmental fiscal relationsIntergovernmental fiscal relations in CanadaIntergovernmental fiscal relationsin Canada and NigeriaIntergovernmental fiscal relationsin Nigeria, and the role of oil in this interaction.