This paper discusses the roles played by Lord Frederick Lugard in the creation of provincial administration in Northern Nigeria. During his tenure as the High Commissioner from 1900 to 1906, the provinces he created were more or less "paper" provinces. This was so as the British colonial government had just been established in Northern Nigeria and thus exercised little or no control over most of the provinces. As the creation of the provinces was not preceded by a thorough study, and understanding of the customs and the indigenous administrative system of the people, Lugard's policies created serious problems. For instance, some ethnic groups were placed in provinces where they should not be. This provoked reactions from the people. Some colonial officials also reacted unfavourably to the creation of the provincial administration because of the huge expenditure involved. During his period as Governor-General of Nigeria, 1912-1918, Lugard embarked on the amalgamation of some provinces in Northern Nigeria. Like his previous efforts, this failed to materialize. The failure could be blamed on the character of Lugard and the style of his administration, as well as the peculiar circumstances of the governed. In spite of these problems, the provincial structure created by Frederick Lugard formed the bedrock of the British administration in Northern Nigeria in particular, and Nigeria in general.