| Name | Country | Feature class | Latitude | Longitude | |
|---|---|---|---|---|---|
101  | Sokoto State  Rima State,Sokoto,Sokoto State | Nigeria, Sokoto | first-order administrative division population 6,391,000 | N 13° 5′ 0'' | E 5° 15′ 0'' |
102  | Sokoto DNSO,SKO,Sokoto | Nigeria, Sokoto Bodinga > Takatuku Madorawa | airport elevation 307m | N 12° 54′ 58'' | E 5° 12′ 25'' |
103  | Shomolu Shomolu,Somolu | Nigeria, Lagos Shomolu | seat of a second-order administrative division population 154,390 | N 6° 32′ 20'' | E 3° 22′ 27'' |
| 104 | Saki Saki,Shaki,Саки | Nigeria, Oyo State Saki West | seat of a second-order administrative division population 178,677 | N 8° 40′ 3'' | E 3° 23′ 38'' |
| 105 | Sagamu Sagamu,Shagamu | Nigeria, Ogun State Shagamu | seat of a second-order administrative division population 214,558 | N 6° 50′ 54'' | E 3° 38′ 46'' |
| 106 | Sapele Sapele | Nigeria, Delta Sapele | seat of a second-order administrative division population 305,000 | N 5° 53′ 38'' | E 5° 40′ 36'' |
| 107 | Potiskum Potiskum,Putuskum | Nigeria, Yobe State Potiskum > Dogon Nini | seat of a second-order administrative division population 86,002 | N 11° 42′ 50'' | E 11° 4′ 51'' |
| 108 | Pindiga Pindiga | Nigeria, Gombe State Akko | populated place population 106,322 | N 9° 59′ 3'' | E 10° 57′ 8'' |
| 109 | Owo Ovo,Owo,Ово | Nigeria, Ondo State Owo | seat of a second-order administrative division population 276,574 | N 7° 11′ 46'' | E 5° 35′ 12'' |
| 110 | Ondo Ondo,Ондо | Nigeria, Ondo State Ondo West | seat of a second-order administrative division population 375,000 | N 7° 5′ 35'' | E 4° 50′ 7'' |
| 111 | Olupona Olupona,Olupono | Nigeria, Osun State Aiyedire | populated place population 95,002 | N 7° 36′ 1'' | E 4° 11′ 33'' |
| 112 | Okene Okene,Okeni | Nigeria, Kogi State Okene | seat of a second-order administrative division population 479,178 | N 7° 33′ 4'' | E 6° 14′ 9'' |
| 113 | Oke Mesi Oke Messi,Oke-Mesi | Nigeria, Osun State | populated place population 79,563 | N 7° 49′ 0'' | E 4° 55′ 0'' |
| 114 | Ogbomoso Ogbomocho,Ogbomosho,Ogbomoso | Nigeria, Oyo State Ogbomosho North | seat of a second-order administrative division population 433,030 | N 8° 8′ 1'' | E 4° 14′ 24'' |
| 115 | Ogaminana Ogaminan,Ogaminana | Nigeria, Kogi State Adavi | seat of a second-order administrative division population 84,373 | N 7° 35′ 37'' | E 6° 13′ 4'' |
| 116 | Offa Offa,Оффа | Nigeria, Kwara State Offa | seat of a second-order administrative division population 113,830 | N 8° 8′ 56'' | E 4° 43′ 14'' |
| 117 | Ode Awde,Oda,Ode,Ода | Nigeria, Ondo State | populated place population 75,463 | N 7° 47′ 23'' | E 5° 42′ 42'' |
| 118 | Obonoma Abonnema,Obonema,Obonoma | Nigeria, Rivers State Degema | populated place population 68,584 | N 4° 42′ 40'' | E 6° 47′ 27'' |
| 119 | Nnewi Newi,Nnewi,Nnjuvi,Ннюви | Nigeria, Anambra Nnewi North | seat of a second-order administrative division population 193,987 | N 6° 1′ 10'' | E 6° 55′ 2'' |
| 120 | Mushin Mushin,Mushin Halt | Nigeria, Lagos Mushin | seat of a second-order administrative division population 199,000 | N 6° 31′ 40'' | E 3° 21′ 14'' |
| 121 | Mubi Mubi,Муби | Nigeria, Adamawa Mubi North | seat of a second-order administrative division population 225,705 | N 10° 16′ 6'' | E 13° 16′ 1'' |
| 122 | Modakeke Modakeke,Модакеке | Nigeria, Osun State Irewole | populated place population 119,529 | N 7° 22′ 58'' | E 4° 15′ 37'' |
| 123 | Makurdi Airport Aeroport de Makurdi,Aeroportul Makurdi,Aéroport de Makurdi,DNMK,Filin jirgin saman Makurdi,Libándá l... | Nigeria, Benue State Markurdi | airport elevation 113m | N 7° 42′ 14'' | E 8° 36′ 50'' |
| 124 | Makoko Makoko | Nigeria, Lagos | section of populated place population 85,840 | N 6° 29′ 46'' | E 3° 23′ 16'' |
| 125 | Maiduguri Airport DNMA,MIU,mtar mydghry,mtar mydghry aldwly,مطار ميدغري,مطار ميدغري الدولي | Nigeria, Borno State Konduga > Yajiwa | airport elevation 334m | N 11° 51′ 19'' | E 13° 4′ 51'' |
| 126 | Lere Lera,Lere,Leri,Лера | Nigeria, Kaduna State Lere > Lere | populated place population 93,290 | N 10° 23′ 9'' | E 8° 34′ 22'' |
| 127 | Lekki Ebute Leki,Ebute-Lekki,Lekki | Nigeria, Lagos Ibeju Lekki | populated place population 401,272 | N 6° 24′ 44'' | E 4° 5′ 40'' |
| 128 | Murtala Mohammed International Airport DNMM,Ikeia,Ikeja Air-Port,LOS,Lagos Airport,Lagos International Airport,Lagos-Ikeja | Nigeria, Lagos Ikeja | airport elevation 41m | N 6° 34′ 38'' | E 3° 19′ 16'' |
| 129 | Ilobu Ilobu | Nigeria, Osun State Irepodun | seat of a second-order administrative division population 118,089 | N 7° 50′ 19'' | E 4° 29′ 12'' |
| 130 | Ilesa Ilesa,Ilesha | Nigeria, Osun State Ilesha West | seat of a second-order administrative division population 325,000 | N 7° 37′ 40'' | E 4° 44′ 29'' |
| 131 | Ila Orangun Ila,Ila Orangun | Nigeria, Osun State Ila | seat of a second-order administrative division population 179,192 | N 8° 1′ 1'' | E 4° 54′ 15'' |
| 132 | Ikirun Ikirun | Nigeria, Osun State Ifelodun | seat of a second-order administrative division population 134,240 | N 7° 54′ 46'' | E 4° 40′ 2'' |
| 133 | Ikire Ikire | Nigeria, Osun State Irewole | seat of a second-order administrative division population 222,160 | N 7° 22′ 11'' | E 4° 11′ 10'' |
| 134 | Ikere-Ekiti Ikare,Ikere,Ikere-Ekiti,Ikerre | Nigeria, Ekiti State Ikere | seat of a second-order administrative division population 103,054 | N 7° 29′ 50'' | E 5° 13′ 49'' |
| 135 | Ikare Ikare,Ikare-Akoko | Nigeria, Ondo State Akoko North East | seat of a second-order administrative division population 465,000 | N 7° 31′ 33'' | E 5° 45′ 12'' |
| 136 | Ijero-Ekiti Ijero,Ijero-Ekiti | Nigeria, Ekiti State Ijero | seat of a second-order administrative division population 167,632 | N 7° 48′ 54'' | E 5° 4′ 1'' |
| 137 | Ijebu Ode Ijebu Ode,Ijebu-Ode | Nigeria, Ogun State Ijebu Ode | seat of a second-order administrative division population 360,000 | N 6° 49′ 10'' | E 3° 55′ 2'' |
| 138 | Ijebu-Igbo Ijebu-Igbo | Nigeria, Ogun State Ijebu North | seat of a second-order administrative division population 109,261 | N 6° 58′ 19'' | E 3° 59′ 57'' |
| 139 | Ihiala Ihiala | Nigeria, Anambra Ihiala | seat of a second-order administrative division population 83,265 | N 5° 51′ 17'' | E 6° 51′ 34'' |
| 140 | Igbo-Ukwu Igbo,Igbo Ukwu,Igbo-Ukvu,Igbo-Ukwu,ibo=ukuu,İgbo-Ukwu,Игбо-Укву,イボ＝ウクゥ | Nigeria, Anambra Aguata | populated place population 75,224 | N 6° 1′ 4'' | E 7° 1′ 13'' |
| 141 | Igbo-Ora Igbo-Awra,Igbo-Ora | Nigeria, Oyo State Ibarapa Central | seat of a second-order administrative division population 92,719 | N 7° 26′ 1'' | E 3° 17′ 16'' |
| 142 | Igboho Igboho | Nigeria, Oyo State Orelope | seat of a second-order administrative division population 136,764 | N 8° 50′ 16'' | E 3° 45′ 22'' |
| 143 | Ifo Ifaw,Ifo | Nigeria, Ogun State Ifo | seat of a second-order administrative division population 88,272 | N 6° 48′ 53'' | E 3° 11′ 42'' |
| 144 | Ibadan Airport Aeroporto de Ibadan,Aeroportul Ibadan,DNIB,Filin jirgin saman Ibadan,IBA,Ibadan,Ibadan Airport,Libán... | Nigeria, Oyo State Ona Ara | airport elevation 220m | N 7° 21′ 44'' | E 3° 58′ 42'' |
| 145 | Hadejia Hadejia | Nigeria, Jigawa State Hadejia > Gagulmari | seat of a second-order administrative division population 110,753 | N 12° 27′ 12'' | E 10° 2′ 28'' |
| 146 | Gusau DNGU,Gusau,QUS | Nigeria, Zamfara State Gusau > Tudun Wada | airport elevation 463m | N 12° 10′ 18'' | E 6° 41′ 46'' |
| 147 | Gbongan Gbongan | Nigeria, Osun State Aiyedade | seat of a second-order administrative division population 139,485 | N 7° 28′ 38'' | E 4° 21′ 12'' |
| 148 | Gboko Gboko | Nigeria, Benue State Gboko | seat of a second-order administrative division population 365,000 | N 7° 19′ 21'' | E 9° 0′ 3'' |
| 149 | Gashua Gashua | Nigeria, Yobe State Barde > Lawan Fannami | seat of a second-order administrative division population 125,817 | N 12° 52′ 26'' | E 11° 2′ 26'' |
| 150 | Gamboru Gambaru,Gambaru Ngala,Gamboru,Gamboru Ngala | Nigeria, Borno State Ngala > Gamboru B | seat of a second-order administrative division population 84,672 | N 12° 22′ 22'' | E 14° 12′ 24'' |
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