The 2006 Nigeria SAM is a comprehensive, economy-wide data framework, representing the structure of the Nigerian economy; the links among production activities, income distribution, consumption of goods/services, savings and investment, and foreign trade of the economic agents in year 2006. This 2006 Nigeria SAM is a 61 sector square matrix table with the column and row beginning with activities account, followed by commodities account and thereafter accounts for the economic agent in the Nigerian economy. Each cell in the matrix represents the flow of economic activities in monetary terms from a column account (expenditure or outflow) to a row account (income or inflow). Also, each activity and commodity account begins with letter “a” and “c” respectively. This 2006 SAM was built for the dynamic CGE (DCGE) model that examined the growth and investment options available in the agricultural sector for reducing poverty in Nigeria, and was an integral part of the Agricultural Policy Support Facilites activities for strengthening evidence-based policymaking in Nigeria. Given the agricultural policy analysis focus of the SAM and DCGE model, 34 sector of the SAM are under agriculture and included key cash and food crops as well as livestock subsector. The 2006 Nigeria SAM also includes 12 manufacturing (such as beef, textiles, and wood products); 2 mining sector (including crude petroleum and natural gas); and 13 service sectors (such as building and construction, electricity and water, and hotels and restaurants). While the total number of sector for the SAM is 61, the commodities account is 62 as fertilizer was treated as commodity rather than activity. The 2006 SAM data files comprise two worksheets; one for the SAM data and the other containing legend to the SAM data. The value for each of the cell entries is reported in naira million (2006 prices). The data used for building this SAM were obtained from various sources including but not limited to publications of the National Bureau of Statistics (NBS), the Central Bank of Nigeria (CBN), and the Federal Ministry of Agriculture and Water Resources (FMAWR). Data from an earlier SAM of the country developed by United Nations Development Programme (UNDP), 1995 are also used, and was balanced using the cross entropy estimation method. The SAM was built following the International Food Policy Research Institute (IFPRI) standard format (Lofgren et al. 2001).