The purpose of this guide is to provide information to those interested in starting up and operating a successful business involving the Cement Haulage company. The purpose of this guide is to introduce intended investors to the cement industry in Nigeria with particular emphasis on the distribution and sales of cement. Concrete details as regards the start-up requirements, sources of capital, recommended locations, sales forecasts and financial analyses will be examined in this guide. Cement is needed in the building or construction of structural works. Nigeria currently consumes more than 25 million tonnes of cement. Most of this cement is used by construction companies working for the government. The cement is used for the ongoing infrastructure development in the country by the government. Government’s expenditure in transportation, railway, real estate and private and public partnerships in these sectors are likely to keep the demand of cement on the high side.