<b>Determinants of Business Performance in the Nigerian Manufacturing Sector</b> This study examines the determinants of business performance in the Nigeria s manufacturing sector. The study was necessitated by the perceived declining performance of the Nigeria manufacturing sector. Secondary data covering the period 1980 2018 were sourced from the Central Bank of Nigeria. The model’s estimates were estimated via multiple econometric model of the ordinary least square to ascertain the effect of macroeconomic variable Financial intermediation, Infrastructure, Market size, Exchange rate, Interest rate and Inflation rate on the business performance in the Nigeria s manufacturing sector. From the result of the OLS, it was observed that financial intermediation, infrastructure and market size have a positive impact on manufacturing sector while exchange rate, interest rate and inflation rate have a negative impact on manufacturing sector in Nigeria. From the regression analysis, the results also show that all the variables conform to the a priori expectation of the study. With the exception of infrastructure and inflation rate, all other variables are statically significant which indicates that financial intermediation, market size, exchange rate, interest rate are good determinants of business performance in the Nigerian manufacturing sector. The study recommends that the energy sector needs to be overhauled especially the EEDC to supply just the sufficient energy to drive the economy. Painstaking and well coordinated macro economic policies with special references to the price level and exchange rate regime need to be put in place to ameliorate the business sector among others. Financial Intermediation, Infrastructure, Market Size, Exchange Rate, Interest Rate 760-766 Issue-3 Volume-3 Nwakoby, Nkiru Peace Ph.D | Dibua, Emmanuel Chijioke PhD | Ezeanolue Uju Scholastica