ABSTRACT: Basement Depth estimate of some part of lower Sokoto basin was carried out to determine the sedimentary thickness in some parts of lower Sokoto basin. The total magnetic field values of the basin, obtained by digitizing the contour maps of the basin, which was used to produce the composite map of the area. The study Area is situated between latitudes 10.500??? N to 11. 500??? N and longitude 4.00??? E to 5.00??? E. Spectral depth analysis was carried out on each of the four aeromagnetic sheets to estimate the depth to basement. The results of the spectral studies indicate an increase in sedimentation southwards; with several depressions on the basement rock. Two prominent magnetization layers of depths varying from 0.589 km to 1.249 km and 2.506 km to 3.2 km were observed. The areas, where higher sedimentary thicknesses are observed (3.2km) was found around Konkoso in sheets No 117. It is the most probable site for prospect of hydrocarbon accumulation in the area.