This chapter examines the relationship between state Governors (sometimes referred to as “state government” and the Federal Government in Nigeria. Federalism predates the formation or creation of states, but the constitutional autonomy of the states makes them strong and, in many ways, poses a challenge to the Federal Government. For example, this chapter explains that state Governors have pursued policies of acrimony, cooperation, and consensus with the Presidency, depending on how their interests were affected. State Governors are also critical to their relationship with the National Assembly in the tripartite process. They influence who gets a seat in the House, which is mostly orchestrated by the Governors, control most legislators and assume membership of the National Assembly themselves after their tenure as state Governors. This chapter also analyses how state Governors interact with Ministers in the same tripartite processes as members of the National Executive. It also discusses how the revenue formula between the state and Federal Government is constitutionally regulated in terms of mobilisation and allocation, followed by an explanation of the partnerships between the state and Federal Governments in policy formulation and programme implementation.