Nigeria is one of the most important African countries, attracting a large number of foreigners. There is also a high rate of travel in Nigeria. As a result, demand and demand for hotel facilities in the country have increased. Another characteristic of most Nigerians is the desire to live and to have the most beautiful things in life. So there is a lot of effort to succeed in order to enjoy these wonderful things. Nigeria is also a country that opens both locally and internationally for stores, many high-end seminars, training, entertainment event ceremonies and scholarships have done well to revive the increased movement and travel in the country, thus creating the need to promote luxury hotels. Another important factor that has led to an increase in the demand for standard accommodation in the country is security. Everyone is aware of his beloved life and therefore needs a safe place to rest and carry out his professional activities whenever he is away from home. For these hotels, the calm, the architectural structure of the building, the landscaping and even the lighting are striking. All of these things make a memorable and enjoyable stay in one of these hotels. The truth is that most of these expensive hotels are tailor-made to attract elites in general, whether foreign or native. Therefore, we explore the 20 most expensive hotels in Nigeria. These hotels are practical, if not complete, international standards.