ABSTRACT The Niger Delta region of Nigeria has in recent years been a hotbed of conflict. The region has been embroiled in turmoil over the struggle for the control of the vast resources of the region. There has arisen a controversy over the cause of the struggle. Closely associated with this controversy is the confusion over the terms ‘resource control’ and ‘increase in revenue’. Though the Supreme Court, the apex court in Nigeria has delivered a landmark judgment on the issue of resource control, the last is yet to be heard on the matter. There is a lacuna in the law as an appropriate revenue allocation formula is yet to be fixed for Nigeria. This work examines whether the people of the Niger Delta region of Nigeria are entitled to the right to resource control. It will examine the Supreme Court’s decision in A.G. Federation v. A.G. Abia & 35 ors. and discuss on the possibility of fashioning out an acceptable revenue allocation formula for Nigeria.