Accommodation is one of the basic needs for any tourism activity in Nigeria. Travelers and tourists need lodging for rest, while they are on a tour. Accommodation in the form of low budget lodges/hotels to world class luxury hotels is available at all the major tourist destinations in Nigeria to provide the tourist a home away from home. These are establishments that provide a place for the tourist to stay i.e. lodging facilities which are paid for the duration of the stay by the tourist. We have various types of accommodation w