ABSTRACT
This research work studies merger and acquisition, implication on the Nigerian economy. It specifically looks into the merger and acquisition procedure of the companies. An enterprise merger is the fusing together of two or more companies whether the fusion is voluntary or enforced. The various related literatures to the study were reviewed, on which the design of research questionnaire was based on data gathered through information on internet, journal and presentation of papers on merger and acquisition. Findings from the analysis were giving analytical explanations; the study will I therefore provide a useful insight into the rudiments of merger and acquisition procedures. However, the study could not be an all inclusive but it will serve as supplement to the contribution made by various authors on the literature relating to merger and acquisition and as a spring board for further research into this area.