ABSTRACT 

The study is a comparative analysis of SAP and NEEDS in economic planning and management in Nigeria. It seeks to understand if there is any relationship between SAD and NEED in economic planning and management and the prospect that NEEDS will succeed were SAP failed. Documentary data sources of textbooks, journals, newspapers and magazines among other secondary sources were used extensively in the study. Anchoring analysis on the depending theory, the study noted that NEEDS is an oil wine in a new wine skin. That is to say that the fundamental assumptions, strategies and principles of SAP are all embedded or rather replicated in NEEDS. The study also revealed that there is no possibility that NEEDS will succeed were SAP failed since external finding, corruption and the lack of recognition of social realities of Nigeria state are the man kinds of NEEDS. Hence, for NEEDS to succeed, good governance and the recognition that economic planning and management is for the poor must be made to be imperative.