text: The study will cover a period 5 years (1999-2004). This is to achieve a comprehensive analysis of the impact of the exchange rate policy on non-oil exports. This period witnessed various economic policies by the government such as the economic stabilization act and the structural adjustment Programme which has so much impact on the performance of this sector. It also covers the period when the naira was over valued to the present period where it has been devalued. Regression analysis will be needed to enable us to determine the various factors included in the model.