The main objective of the paper is to do a theoretical discussion of Due Process in government procurement vis-à-vis challenges its implementation in Nigeria.  It becomes necessary that contract; government agency should have proceedings, transparency without favouritism and corruptible tendencies, which should be implementable and enforceable in Nigeria.  The paper examines the background problems and subsidiaries objectives of Due Process Procurement in Nigeria where also revealed.  The assessment of the operational structure(s) arising from the different levels of government in Nigeria constitutes the general focus of this study.  This would create a more transparent efficiency and effective procurement system that would create equal access bidders of public sector contract award.  It is a measure of improving our revenue base by eliminating wastages and leakages