This project is a very crucial study for the off – shore banks to establish a way of financing in Nigeria. In carrying out this research work I intended to determine the possibility of off – shore banking operation in Nigeria.

    Secondly, whether there is enough multinational firms and corporation to carry out the function of off – shore banking unit in Nigeria. Finally, it is possible for the off – shore banking unit in Nigeria and operation to assist the government financially.

    It was on this base that I the researcher made the recommendation and conclusion to improve the operational system of off – shore banking unit in Nigeria.

2.1 Review of related literature.

CHAPTER THREE.

RESEARCH DESIGN AND METHODOLOGY.

3.1. Sources of data

3.2 locations of data

3.3. Method of data collection.

4.1 Findings.

5.1 Conclusion

5.2 RECOMMENDATIONS AND BIBLIOGRAPHY.