Ibrahim Musa Gusau has resigned as the president of the Nigeria Football Federation (NFF) after nearly four years in office, a decision that comes in the wake of disappointing performances by the national teams and an ongoing investigation by the Economic and Financial Crimes Commission (EFCC) into the use of a N12 billion federal intervention fund.

Gusau announced his resignation on Thursday, stating that he consulted with family and stakeholders before making the decision, which he believes is in the best interest of Nigerian football. His departure follows the Super Eagles' failure to qualify for the 2026 FIFA World Cup, along with similar shortcomings from other national teams.

The EFCC confirmed that its investigation into the N12 billion fund, which was allocated in 2024 to address outstanding salaries, allowances, and bonuses for national teams and coaching staff, will continue despite the leadership changes at the NFF. EFCC spokesperson Dele Oyewale emphasized that the inquiry would not be affected by the resignations of NFF officials. Some officials have already been invited to provide statements as part of the investigation, with certain individuals remaining on administrative bail pending the outcome.

The N12 billion fund was intended to resolve long-standing complaints regarding unpaid entitlements, yet issues persist across various national teams. The controversy surrounding the fund intensified when the NFF declined a Freedom of Information request for documentation on the fund's usage, asserting that such records were already with the EFCC and the Independent Corrupt Practices and Other Related Offences Commission (ICPC), which is also investigating the matter.

In his farewell address, Gusau defended his tenure, highlighting achievements such as reforms in coaching education, improved stability in the Nigeria Premier Football League, enhanced refereeing standards in continental competitions, and the development of a new players' hostel and training facilities at the Moshood Abiola National Stadium in Abuja. He also noted the Super Eagles' silver and bronze medals in recent Africa Cup of Nations tournaments and the Super Falcons' victory at the 2025 Women's Africa Cup of Nations in Morocco.

However, Gusau's resignation comes amid mounting pressure following the national teams' failures to qualify for major tournaments. The Super Eagles missed out on the World Cup, while the Super Falcons and Flying Eagles also faced elimination from their respective competitions.

In a related development, President Bola Tinubu has ordered a comprehensive overhaul of Nigerian football, attributing the repeated failures to structural weaknesses within the system rather than a lack of talent or public investment. The National Sports Commission Chairman has been tasked with leading a consultative process that will involve the NFF, FIFA, and CAF to address these issues and reshape the future of Nigerian football.