In-depth details relating to the textile industry and market in Nigeria, especially in Lagos, will be given as well those of the operations and financial workings of a small tie and dye producing firm. For the sake of clarity and precision, the business will be specialized in the production and sales of tie and dye and batik print products. With a population of over 165 million people, clothing which is a basic necessity will always be in high demand in Nigeria. The challenge to tie and dye manufacturers is to produce and market textiles wholly made in a country where the usual penchant is for foreign ready made clothes