As a result of inherent problem of Nigeria commercial Banks, the researcher aim to study "credit delinquency" with a target of improving the financial sector of Nigeria. In this study, credit delinquency sums up to refers to all those polices, acts practices that are incidental to the smooth running or practice of banking business that has to do with loan analysis and management.
For the purpose of this research, data was collected from primary and secondary sources such as published annual reports and account. (Secondary Sources)  personal interview (Primary sources). Structure questionnaire. The respondents were analyzed with the use of ratios tables percentage etc. The research revealed that the major problems of financial sector are bad management line efficiency and the adverse economic condition of the country based on the above findings the researcher recommend training loans and advances officers, strict adherence to principles of good lending proper credit analysis should be adhered to both banker and supervisors.

LIST OF TABLES
A     comparative analysis of balance sheet extract
B    Responses to research Question         No1
C    Responses to research Question         No2
D    Responses to research Question         No3
E    Responses to research Question         No4
F    Responses to research Question         No5
G    Responses to research Question         No6
H    Responses to research Question         No7
I    Responses to research Question         No8

LIST OF FIGURES
4.1    Normal curve " Decision of Hypothesis    i
4.2    Normal curve " Decision on Hypothesis    ii

TABLE OF CONTENT
Title page                                II
Approval page                            III
Dedication                             IV
Acknowledgement                         V
Abstract                                VII
Table of content                            X
List of tables                            IX
List of figures                            VIII

CHAPTER ONE
1.0    Introduction                         1    
1.1    Statement of problem                    4
1.2    purpose of the study                    5
1.3    Significance of the study                5
1.4    Statements of Hypothesis                7
1.5    Scope of the study                    8
1.6    Limitations of the study                8
1.7    Definition of terms                    10

CHAPTER TWO
2.0    Review of Related Literature            12
2.1    Credit of commercial bank loans            12
2.2    Types of commercial banks loans        14
2.3    Classification according to period of maturity15
2.4    The lending guidelines                 17
2.5    Commercial banks lending guideline        26
2.6    Cause of bank failure                    27
2.7    Bank customers                        33
2.8    Credit delinquency in commercial bank    37

CHAPTER THREE
3.0    RESEARCH DESIGN AND METHODOLOGY
3.1 sources of Data                        40
-    Primary data                        40
-    Secondary data                    41
3.2    Sample used                        42
3.3    Method of investigation                43

CHAPTER FOUR
4.0    DATA PRESENTATION AND ANALYSIS 

CHAPTER FIVE
5.0    SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1    Findings                            65
5.2    Conclusion                        65
5.3    Recommendation                    67
BIBLIOGRAPHY                     75
APPENDIX                        77
QUESTIONNAIRE