AbstractIntergovernmental relations is associated with states having a federal administrative system where the relationship between the federal, central or national government and major sub-national units (province, region or state) are formally spelt out in the constitution. This seek to promote peace and harmony among the levels of government which are the federal, state and local government, to enhance the emergence of co-operative rather than competitive federation and to solve the problem of rural and urban poverty.In chapter one of this research work, the background in need for the study is to be discussed, the statement of the problem, objective of the study which is to determine if the constitutional provisions for local governments and their relations in the central government are prevalent, and also to determine the present structure and pattern of intergovernmental relations were discussed. The literature review such as works done by Bello-Imam (1966) and Wright (1974) is to be reviewed. This is done in other to review relevant and related literature to the problem under study. The system theory was used to analyze the work. The scope of the study and limitations of the study was further discussed. Chapter two deals with the constitutional provision for the existence of local governments in Nigeria and their various roles they can play in the local level.Chapter three focus on the comparative and cooperative relationship between the local government and other tiers of government such as the state and federal government.Chapter four, here the autonomy in terms of generative income, authority of the local councils, decision making by the local government as provided by the constitution is discussed.Finally, chapter five which is the last chapter deals with the summary of findings, conclusion and recommendation.Therefore, this research work will help us hopefully to understand the intergovernmental relations and performance of local governments in Nigeria especially, the performance of Ngor-Okpala local government area and we constitute an invaluable reference material for students, practitioners and researchers in various aspects of intergovernmental relations in Nigeria.