Book excerpt: This book analyzes the concept “true federalism” to examine whether there are definable dimensions of power-sharing that make ‘true federalism.’ The author takes a critical look at dimensions on political restructuring in Nigeria, which have been termed “true federalism.” The work fills a significant gap in the existing literature on the theory and practice of federalism. The project will be useful to the students and professors of African Studies, political science, Nigeria federalism, public administration and policy. Additionally, the monograph will be interesting to the general public who seek to know more about contemporary issues in Nigeria.