INTRODUCTION It is indisputable that some of the most important factors that perpetrate poverty in Nigeria are Nigerian ruling and business elite. Secondly, we may probably assert that the ruling elite also suffers leadership qualities. They lack in the kind of philosophical and ideological vision and orientation that is committed to developing 'a dream society'. They have no dream about a great satisfaction of immediate selfish gratification. They suddenly become rich through corrupt practices through the customs and excise, for men, it is therefore very important for us to look briefly at their nature of corruption in Nigeria.
