“…Dlakwa and Culpin (1990) and Adekoya (2003) identified government fiscal policies as one of the factors affecting the cost of building materials in the Nigerian construction industry. However, findings of other researchers, Jagboro and Owoeye (2004); Mojekwu, Idowu, and Sode (2013); and Idoro and Jolaiya (2010), concluded that factors such as the change in government policies and legislations, scarcity of building raw materials, fluctuation in the cost of fuel and power supply, inadequate infrastructural facilities, corruption, fluctuation in the cost of plant and labor, seasonal changes, fluctuation in the cost of transportation and distribution, political interference, local taxes and charges, fluctuation on cost of raw materials, fluctuation in the interest rates and the cost of finance, the inflation, and fluctuation in the exchange rate of Naira were many of the recipes for the rising cost of building materials in Nigeria.…”