From its beginning in the early 19th century when oil was first discovered in Nigeria, the petroleum industry has grown to become a key driver of the country's economy. Over many decades, successive Nigerian government administrations have tried to reform the petroleum sector, with limited success. We examine the reasons why and provide policy recommendations to address and resolve systemic issues through short and long-term suggestions. In this report and the accompanying essays we trace the development of oil regimes in Nigeria from discovery until the present day: who and what it was designed to serve. We have also investigated and analysed Nigeria's Petroleum Industry Bill (PIB) from a historical, political, financial and regulatory perspective, assessing onshore vs. offshore aspects.