This report assesses climate adaptation finance flows in Nigeria, using publicly available data and documents. It examines both planned (ex-ante) and actual (ex-post) financial flows to identify underfunded areas and untapped resources. The analysis focuses on sectors such as climate-smart agriculture, forestry, land use, and cross-cutting themes like climate information systems and disaster risk management. Based on this, the assessment identifies opportunities, proposes recommendations, and supports the conceptualisation and financing of key adaptation measures within Nigeria’s policy framework.