This analysis aims to help Nigeriaassess its own service delivery pathways for turning financeinto water supply and sanitation services, in the subsectorsof rural and urban water supply, rural and urban sanitation,and hygiene. This second Country Status Overview (CSO2)compares Nigeria's own estimates of coverage with datafrom the UNICEF/WHO Joint Monitoring Programme (JMP). Theimpact of these different coverage estimates on investmentrequirements is also assessed. The analysis, commissioned bythe African Ministers Council on Water (AMCOW), has threemain components: a review of past coverage; a costing modelto assess the adequacy of future investments; and ascorecard which allows diagnosis of particular bottlenecksalong the service delivery pathway. This Country StatusOverview's (CSO2) contribution, is to answer not onlywhether past trends and future finance are sufficient tomeet sector targets, but what specific issues need to beaddressed to ensure finance is effectively turned intoaccelerated coverage in water supply and sanitation. In thisspirit, specific priority actions have been identifiedthrough consultation.