Generally seen as the misuse of public office for private gain (World Bank, 2000, Sandholtz and Taagepera, 2005) Corruption refers to the perversion of society’s moral norms or an institution’s established standards Corruption is basically a moral phenomenon. It is the perversion of integrity or a given state of affairs. It is an immoral and unethical phenomenon that contains a set of moral aberrations from moral standards of society (Gold, 1991) It is a kind of cancer, a socio-political, religious and moral disease that spreads to all the different levels of society Corruption is measured by the Corruption Perception Index http://www.corruptionwatch.org.za/learn-aboutcorruption/what-is-corruption/our-definition-ofcorruption/ Governance is seen as the nature and manner of administering the state, how the resources of the state are distributed to meet the needs of its component publics. It could be good or bad. Good governance refers to activities of government that are people oriented, transparent and accountable It is also about the equitable management of societal resources, the promotion of a just society through deliberate policies It is participatory and consensus oriented, involving the mass mobilisation of the people. It is predicated on the rule of law The political economy approach: the prebendal and patrimonial nature of the state and pattern of governance over the years Sustenance of primordial loyalties like family, clan, state, ethnic group, religion, etc serving as patronage networks The patronage networks to which public officials belong uphold the value of appropriating resources from the state to further the collective interests of the family, friends, relations, community, etc (Helman and Ndumbaro, 2002). Therefore, corruption has become part and parcel of daily life, institutionalised and embedded. It is too systemic that it takes extra devotion, contentment and selflessness not to be corrupt in Nigeria, i.e. to be accountable Public office provides the incentives for officials to feed from the state known as politics of the belly (See Bayart Ellis and Hibou, 1999) The cement import crisis, under Shagari regime The 12 billion dollars oil windfall, under the Babangida regime The looting of national treasury under Sanni Abacha regime 16 billion dollars wasted in the power sector under the Obasanjo regime The Halliburton and Siemens scandal The Pension Scam, etc. It is our contention that in situations of embedded corruption, systemic and institutionalised non accountability, being transparent and accountable or above board is likely to be problematic and requires nothing short of fundamental societal change that includes restoring power and economic relations as well as developing new norms. Indeed a revolutionary break from the past is canvassed if we are serious with promoting accountability and transparency. We need moral restitution and imposition of severe sanctions to discourage law breakers. Fortunately, the emergence of Buhari, a leader known for his stoic discipline, ramrod character, austere lifestyle and impeccable integrity can help change this. Whether this Buhari tree can make the forest in Nigeria is another matter.