Here is some information on the top banks in Nigeria as prepared by Reuters:

ACCESS BANK
One of Nigeria’s fasting growing banks, with more than 80 branches around the country. Began operations in 1989. Announced in May it had bought stakes in Banque Privee du Congo, Rwanda’s Bancor Bank and Omnifinance Bank of Ivory Coast.
Posted profit after tax of 8,994 million naira for the nine months to end-December, 2007, up 177 percent on previous year.

AFRIBANK
Commercial and retail bank with more than 250 branches. Began operations in 1960 and was once one of top ten in Nigeria by assets. It is seen as a potential takeover target.
Posted profit after tax of 7,511 million naira for the nine months to Dec. 31, 2007, up 207 percent on previous year.

DIAMOND BANK
Focused on commercial banking since starting operations in 1991, it is seeking to expand its retail business from a current 132 branches in effort to improve margins.
Posted profit after tax of 9,573 million naira for the nine months to Jan. 31, 2008, up 107 percent on previous year.

FCMB
Pioneer investment bank which started operations in 1983 serving corporate clients, it opened its doors to retail customers in 2001. Continues to generate fees as advisor on capital raisings but seeking to expand in retail sector.
Posted profit after tax of 8,995 million naira for the nine months to Jan. 31, 2008, up 153 percent on previous year.

FIDELITY BANK
Started as a merchant bank in 1988, converting to commercial banking just over a decade later and becoming a universal bank in 2001. Plans to expand in oil and gas financing and push ahead with significant retail branch expansion.
Posted profit after tax of 9,344 million naira for the nine months to March 31, 2008, more than triple the previous year.

FIRST BANK
Nigeria’s oldest bank, incorporated in 1894 with a head office in the United Kingdom, it remains the country’s most profitable with more than 400 branches and ATMs. Seen as potential market leader in retail lending.
Posted profit after tax of 25,922 million naira for the nine months to Dec. 31, 2007, up 75 percent on previous year.

GUARANTY TRUST BANK
Focused on retail and corporate banking, it began operations in 1991. Quick to introduce mobile, telephone and internet banking in 2002 it has been aggressively rolling out new branches. Has subsidiaries in Gambia, Sierra Leone and Ghana.
Posted profit after tax of 11,808 million naira for the nine months to Nov. 30, 2007, up 57 percent on previous year.

IBTC CHARTERED BANK
IBTC began operations in investment banking and asset management in 1989 before merging in 2005 with Chartered Bank and Regent Bank, bringing retail and commercial capabilities.
South Africa’s Standard Bank bought control of IBTC last August. The bank has handled some of Nigeria’s largest equity capital raisings. Posted profit after tax of 4,509 million naira for its half-year to Sept. 30, 2007, up 38 percent on previous year.

INTERCONTINENTAL BANK
A pure merchant bank when it began operations in 1989, it has become a major commercial player in the oil and gas, and telecoms sectors. It is also expanding its retail business, aiming for close to 300 branches.
Ranked among the 1,000 largest banks in the world, it is in technical partnership with France’s BNP Paribas in the management of Nigeria’s foreign reserves. Posted profit after tax of 11,317 million naira for its half-year to Aug. 31, 2007, up 73 percent on previous year.

OCEANIC BANK
Focused on retail banking, it began business in 1990 and has expanded rapidly with a broad range of consumer products. Commercial lending primarily to real economy, manufacturing and mining firms, as well as to federal and state governments.
Posted profit after tax of 8,847 million naira for the three months to Dec. 31, 2007, up 153 percent on previous year.

BANK PHB
Formed out of a merger in 2005 between Platinum Bank and Habib Nigeria Bank, it is a commercial bank heavily involved in public sector finance and has been aggressively growing its retail client base.
Posted profit after tax of 14,846 million naira for the nine months to March 31, 2008, up 229 percent on previous year.

SKYE BANK
Created by the merger of five banks in 2006, it is full service bank offering real estate development finance, public sector banking and has been developing corporate banking in the oil and gas, and telecoms sectors.
Posted profit after tax of 7,663 million naira for second quarter to March 31, 2008, more than four times previous year.

UBA
Originally founded in 1961, United Bank for Africa merged with Standard Trust Bank in 2005 and aims to lead growth in consumer finance, develop private/public sector financing and expand across Africa.
Posted profit after tax of 18,420 million naira for its half year to March 31, 2008, up 71 percent on previous year.

UNION BANK
Established in 1917, previously owned by Barclays, it has a broad, loyal customer base but is seen as slow to respond to market changes. Global banks have expressed interest in taking a strategic stake.
Posted profit after tax of 13,500 million naira for its half year to Sept. 30, 2007, up 60 percent on previous year.

ZENITH BANK
Focused on low-cost commercial, public sector and retail deposits and lending to low-risk large corporates, it has built a reputation for high asset quality and is pushing ahead with a rapid roll-out of new branches across the country.
Posted profit after tax of 33,323 million naira for its 9 months to March 31, 2008, up 137 percent on previous year.