Mustapha, Yusuf IsmailaNafiu, Abdulrasaq Ishola2019-10-152019-10-152017L 2069 - 57562285 - 0430http://hdl.handle.net/123456789/2520Corporate board structure has been at the center of policy debate concerning their relevance to organisation’s performance in recent times. Since the value creation of corporate governance can be measured through firm performance, this study investigates the relationship between board size, board composition, CEO-duality and performance of listed manufacturing firms in Nigeria. Content analysis was used to collect secondary information from the thirty listed firms that met the requirement for selection as sample between 2006 and 2010 from Nigerian stock exchange Fact Books. Panel data regression techniques were employed as analytical instrument to test the study hypotheses. Findings of the study revealed that board sizes is positively related to ROA but negatively related to ROE performance variables. The study recommends that firms should appoint more of outside directors (NEDs) than inside executive directors to enable it to maximize the benefits of board independence as well maintain a two-tier board structureenBoard structureBoard sizeCEO dualityListed manufacturing firmsPerformanceRelationship Between Board Structure Variables and Performance of Listed Manufacturing Firms in NigeriaArticle