Friday, March 16, 2012

Oil Economy and the Revenue Allocation Debacle in Nigeria

An International Journal of Arts and Humanities
Bahir Dar, Ethiopia
Vol. 1 (1), February, 2012:1-13
ISSN: 2225-8590
AFRREV IJAH, Vol.1 (1) February, 2012
2 Copyright ©IAARR 2012:
Indexed African Researches Reviews Online:

Ebienfa, Kimiebi Imomotimi Department of Political Science, University of Ibadan, Nigeria +2348063822449 & Kumokou, Isaac Department of Political Science, Niger Delta University, P.M.B. 071, Wilberforce Island, 560001, Amassoma, Bayelsa State
This paper delves into one of the most controversial issues in the political economy of Nigeria. Equitable revenue allocation in Nigeria is one perennial problem which has not only defied all past attempts at permanent solution, but has equally evoked high emotions on the part of all stakeholders. The paper argue that the displacement of agricultural products by oil as the focal point of national revenue, and the attendant relegation of the principle of derivation in revenue allocation, is the root cause of the revenue allocation debacle in Nigerian federalism. The focus on revenue sharing rather than revenue generation is the root cause of political, economic and social decay in the country and has equally led to the proliferation of unviable state and local governments. The paper conclude that, the drive for financial autonomy and sustainable development cannot be realized if the derivation percentage is not reversed and increased to eradicate the over dependent posture of the federating units on the over bearing centre.
Keywords: Revenue Allocation, Derivation Principle, Oil, Federalism.

Nigeria is Africa’s leading producer of oil and the seventh largest producer of crude oil in the world, and equally endowed with other numerous natural resources. But rather than utilizing its resources for maximum development, the country is unfortunately bedeviled with how to efficiently and effectively distribute oil revenues in an equitable manner. The revenue allocation phenomenon in Nigeria is basically the issue of distribution of national (resources) revenue, mobilized by the central federal government. And as far as the revenue allocation debacle is concerned, the haggling is between those who bake the national cake (major contributors to national revenue) and those at the helm of affairs to allocate it. There exist two fundamental dimensions of revenue allocation or sharing in Nigeria. The first dimension is based on the institutions and tiers of government which the federal government is at the helm of affairs. While the second dimension is the issue of individuals and groups appropriating national revenue for themselves by corrupt and unjust means. It is important to note that, revenue allocation in Nigeria is defined by an inordinately strong political content, as evidenced in the tendency for major constitutional developments and political transactions to be accompanied by political pressures for revenue sharing reforms and fiscal adjustments (Oyediran and Olagunju, 1979). Therefore the questions that beg for answers are: What is the character of revenue allocation in Nigerian federalism. What is the rationale behind vehement agitations for increased revenue allocations in some parts of the country, e.t.c. This paper seeks to unravel the politics of revenue allocation in Nigeria, identify the major players, losers and gainers, and how national revenue is personalized in Nigeria body polity.

Federalism and revenue allocation
Federalism simply refers to a system of government where there is constitutional division of powers between two or more levels of government.
Revenue allocation in federal systems of government involves two basic schemes. The first implies the vertical sharing between the federal or inclusive government and other tiers of government. The subject of this sharing scheme is the federally generated revenue, such as royalties, export duties, import duties, mining rents etc.
The second principle of revenue sharing which is horizontal revenue sharing arises out of variations from the revenue generation capacities of component units. The logic is that, in areas where the revenue generation capacity is high, a relative higher tax is imposed vice versa to ensure stability. This transfer is called “equalization transfer”. The implication is that high taxation in relatively low revenue generated areas will drive away business investments and also cause further depression of the economy of such areas. To avoid this, the federal government has to inject more funds to such areas to create stability (Ojo, 2010). Nigeria is a federal state. Whereas federalism guaranteed the existence of two or more levels of government, the health of the federal state is seen in the character of the relationship between the various layers of government. One critical aspect of such relationship is the crucial issue of finance which defines the politics of revenue sharing in a multi ethnic society like Nigeria. Finance, no doubt is very critical in Federalism, especially in federal state formed via the devolution method. The idea is that, it determines the extent of autonomy allowed to sub-national governmental units and the citizens in a federation in particular. Key aspects of fiscal federalism include: the nature of mobilization and collection of revenues, the manner of allocation and distribution, and the level of autonomy enjoyed by each level in dispensing with its resources. There are arguably no universal nostrums or axioms of federal financial relations. Rather, a great variety of national systems of fiscal federalism exist, with each system evolving incrementally in an autonomous manner in response to the unique historical circumstances of each federation (Suberu, 2004:30).
However, there is a high level of financial imbalance in the Nigerian federalism. With the present 36 States and 774 local government structures, where as the federal central government has huge revenue at its disposal to execute its functions much less is available at the level of the other tiers of government. The simple logic of this misfortune is that, the federating or
Oil Economy and the Revenue Allocation Debacle in Nigeria component units are not allowed to control the resources produced in their territories, as was practiced before the advent of the oil regime. The laws that govern the Nigerian Oil industry equally gives the federal Government dominion over oil proceeds. For instance, under the Petroleum Act of 1969, the entire ownership and control of all petroleum in, under or upon any land in Nigeria is vested in the state (Omorogbe, 2001:20). This and other obnoxious laws like the Land Use Act of 1976 etc, denies the ethnic minorities populated Niger Delta from benefiting from the resources whose burden of production they bear. That is, the Nigerian State has become the manager of Nigerians national income and has maintained a tight grip on the purse strings (Lubeck, 1977). Federalism is a project. It can be linked to a tool for performing specific tasks in a contributed society. The tool being human invention, always needs to be improved upon in order to make it more effective and efficient to carry out the specific tasks. In the process of work, problems are encountered. These problems provide ideas for improving on the design of the tool in order to improve performance in achieving set goals (Aiyede, 2004:25). Though it has been identified that the tool of revenue sharing (revenue allocation) in Nigeria is bad, faulty and bias, as shown in the obnoxious laws that govern the oil industry, the powers that be have simply refused to improve the design of the tools to make it effective, acceptable cum results oriented. It is interesting to note that, due to the controversial nature of revenue allocation in most third world federalisms, since the late 1940’s, nine fiscal commissions have been set up, to examine the important issue of multi level finance in Nigeria. This is indicative of the dynamic nature of Nigeria’s fiscal federation (Egwaikhide, 2005).

Pre-oil economy and competitive development in federal Nigeria

Nigeria became a federation with the introduction of the Lyttleton Constitution of 1954. And the Nigerian federation was then constituted by three regions: Northern, Eastern and Western regions and agriculture was the major source of revenue. A peep into the annals of history shows that, the politics of revenue sharing was very limited when agriculture was the mainstay of the Nigerian economy. This was because; the regions were accorded the constitutional right to control the resources they produce. The regions were rich in agricultural resources with Cocoa in the West, Groundnut and cotton in the North and Palm Oil in the East, and it promoted
developmental competition among the regions. That is, there was a strong competition between the regions to become the most developed part of Nigeria.
While Obafemi Awolowo of the Action Group, with its philosophy of “democratic socialism”, spear-headed development drive in the Western region, Nnamdi Azikiwe of the National Council of Nigeria Citizens, led the Eastern region with the philosophy of “pragmatic socialism”. More so, using the Northern People Congress, and the bulwark of conservatism and primitive capitalism as a vehicle, Ahmadu Bello, the Sarduna of Sokoto, drove development in the North. The then revolutionary free education programme in the western region was funded entirely from cocoa and rubber proceeds. So also were the University of Ife, now Obafemi Awolowo University, Liberty Stadium Ibadan, Cocoa House, Western Nigeria Broadcasting and Television services (the first television station in Africa). Ahmadu Bello University, Zaria and the University of Nigeria, Nssuka, were not built with foreign grants or loans, but from proceeds from cotton, groundnuts and palm oil (Tell, 2008). The pre-independent revenue allocation principles/formula as shown in the Philipson (1946), Hick-Philipson (1951), Chick (1953), and Raisman (1958), revenue allocation reports clearly indicates that the regions enjoy 100% derivation principle, which they utilized to promote development. However, with the attainment of independent in 1960, the derivation principle was reduced to 50%, as provided in section 134(1) and section 140(1) of the 1960 and 1963 constitutions of Nigeria. And this remains until 1970, when it was gradually reduced to 1.5%. It is significant to observe that the derivation principle which allows the federating units to benefit maximally from resources produced in their domain was the dominant criteria of revenue sharing in Nigeria during the dominance of agriculture as the focal point of national revenue.

Oil economy and the revenue allocation debacle in Nigeria

As an observable dynamics, the politics of revenue sharing was brought to limelight when oil became the main source of national revenue and oils the wheels of the Nigerian economy. The revenue allocation commissions that were constituted when oil gradually displaced agriculture as the bane of the nation’s economy trickled down the derivation percentage, and eventually displaced cum ignored it, as shown in Table 1 below. The commissions were
the Binns (1964), Dina (1968), Aboyade (1977), and the Okigbo (1980) Revenue Allocation Commissions. The interest of minorities does not count if they do not have a significant representation in the ruling class. Therefore, instead of derivation that hitherto benefits the regions, the commissions lay emphasis on Need, Population, Landmass, Balance Development, Equality of states, National minimal standard etc, to the detriment of the goose that lays the golden egg. Without mincing words, the implication is the deliberate and criminal transfer of the oil wealth out of the3 Niger Delta to develop other regions. It is evidently clear from the tables 1 and 2 that, with the ascendance of oil (found mainly in the homelands of the ethnic minorities) as the pivot of the nation’s economy, the interest of derivation on the part of those who wields state power faded, given that it will now promote the interest of the minorities who do not control state power (Ibaba, 2005). The abundant crude oil in the minority territories of the Niger Delta region became a subject of envy, and the majority groups adopted every means to ensure that the owners receives very little benefit from it (Etekpe, 2007). Due to the difficult terrain of the Niger Delta, and the effect of oil exploration and production, the region obviously needs more funds to promote development, hence agitations to reverse to at least 50% derivation fund for the region. Some may argue that, the Niger Delta, which is agitating for increment in the derivation percentage equally benefits from the era the principle held sway in the pre-oil economy era. However, the undeniable truth is that, the region was Balkanized into the Eastern and Western regions, where they constitute minorities. For example, the western Ijaws in present Delta State were minorities in the Yoruba’s dominated western region, and as such were even excluded from the famous free education legacy that the Yoruba’s enjoy. More so, the glaring need of development and absence of basic social infrastructures, excruciating property and generation backwardness in the region corroborates the fact, the Niger Delta was neglected parts of the Regions. Yenagoa which was a provincial head quarters since the pre independence era was connected to the national grid in terms of electricity only in 2007.
New conditions produce new negotiations, consensus, balancing and new problem-solving responses. As a resolve to make federalism more relevant to development and governance increases, so do consultations dialogue, negotiation and consensus over emerging issues grow (Ola, 1995:5). But
since 1995, efforts to revise the revenue allocation formula have been bogged down by intrigues.
State and local government creation is a tactics of revenue sharing in Nigeria. Since, the states are not viable economically, but totally dependent on the monthly allocation from the federal government, ethnic groups and region balkanized into more states, receives more from the federation account (Mbanefoh and Egwaikhide 2004), and that does not benefit the Niger Delta. According to Aiyede (2005) once a state is spilt in to two, each of the parts become equal with those that remain intact with respect to the size of allocation to be received automatically from the federal government. The equality principle, for instance, has been the major incentive for the proliferation of non viable sub-federal administrations in Nigeria since it ensures that each constituent unit (no matter how demographically small and administratively and financially weak) is guaranteed an equal share with other units of nearly half of federal revenue in the horizontal distributable pool. In this way, the existence in Nigeria of too many sub-national governments which simply exist to receive and consume their own equal shares of central financial handouts, has undermined the very essence of governance (Olashore, 2003:19). More so, the issue of using local government as criteria for revenue allocation short changes the Niger Delta region. Bayelsa state (which accounts for about 40% of oil production in Nigeria), for instance has only 8 local government areas, as against Kano state with 44 local government areas. Pitiably, it is the oil wealth that is used to fund the economically non-viable political enclaves created to enrich elites and their cliental cohorts.
What is good for the goose is good for the gender. But as a ploy to deliberately puncture the argument of derivation, scholars and politicians alike from zones outside the Niger Delta are even ignorantly laying claim to oil in the region. For instance, Usman (2002) advances an “organic theory of the state” in which groups with recognized identity cannot now use such to lay claim to national resources that are found in their homeland. Consequently, he argued that: if everybody should take exclusive membership and control of the natural resources in their area, as those attacking the corporate existence of Nigeria are demanding, then those states of Nigeria upstream from the Niger delta, in the Niger-Benue basin, should take exclusive ownership and control of the river water and its sediments drained away from them to form the delta and its hinterland, and demand their share from the returns from the export of crude oil and gas in proportion to what their vegetation, dead bodies, animals and fertile soil, generally contributed to the making of these minerals for hundreds of thousands, and even million, of years. Be that as it may, the claim to oil resources, advanced by Usman (a northerner), for the states of the north on the basis of their geographical location, has extended application. First, those countries from which and through which the Nile river flows would lay claim to Egypt and its wealth. That is, Uganda, Sudan and Ethiopia would lay historic claims to the resources of the Nile Delta in Egypt. Secondly, if the argument is correct, then the farmlands in Benue-Niger valleys that benefits from the flow of the Niger and Benue through Guinea, Senegal, Mali, Cameroun and Niger, should be claimed by those other countries from which their fertility is derived (Ekeh, 2001:9). More so, apostles of non-derivation often argue that the continued use of derivation will accelerate uneven progress and development in the country, which is unacceptable. By the very nature of fiscal decentralization, disproportionate growth and development is inevitable. Again, reference can hardly be made to a developing country with a decentralized fiscal system that has achieved balanced development (Myrdal, 1967). We must reiterate the fact that, the argument of the apostles of increased derivation (the people of the Niger Delta) is that, they are victims of environmental degradation, destruction of the ecosystem and their source of livelihood. The cost of infrastructural development is very high due to the marshy terrain of the region with the myriad of rivers and creeks that characterize the region. The Niger Delta question is the creation of the unsatisfactory fiscal relations between the regions and the federal government, and it equally explains the haggling and agitations to increase the derivation principle to at least 50% as was applicable in the sixties. It is pertinent to buttress the fact that, corruption which has eaten deep into the Nigerian body polity is not an exception in the Niger Delta, Therefore, with the present 13% derivation principle as enshrined in the 1991 Nigerian Constitution, there are claims that the Niger Delta states should first account for the 13% fund accrued to them for the past decade before demanding for more.
Objective as it seems, calling on the oil producing states to account for past allocations from the federation account has a hegemonic intent. It is actually intended to have a sobering and weakening effect on the argument for derivation principle because, it is selective. Otherwise, this call torches on accountability, an issue that affects all the states of the federation, oil and non-oil bearing states, as well as the federal government, because, more can be shown to have made prudent use of its share of the federation account significantly for the benefit of its constituency (Gboyega,2003). Put differently, corruption is not the exclusive preserve of the Niger Delta. Corruption cannot be the defining variable in the determination of two gets what, when and how; it cannot be (Okoko, 2008). Therefore corruption cannot be used as a criterion to judge whether to increase or reduce derivation percentage that accrues to oil producing states. Conclusion Revenue sharing or cake as the case may be, is very crucial in heterogeneous political entities like Nigeria, and especially when there is uneven distribution of political power and natural resources. And that those who wields political power, use it to appropriate more resource to themselves and ethnic groups, and leave those who not control state power with peanuts and mere tokens. The revenue sharing formula in Nigeria is undoubtedly skewed in favour of the major ethnic groups to the detriment of the minority ethnic groups in the Nigerian federal system. The revenue sharing mentality has also breaded laziness and eroded hard work as a virtue. The reason been that, it has introduced corrupt, unjustified, and bias criteria of appropriating and allocating national resources, which has caused dissatisfaction, disconnect and agitations for redress in the Nigeria state. Most states in the federation have nothing to show for the huge financial allocations they receive from the federal government. And until the trend is revised to make them productive, the drive for competitive development will be elusive.

Aaron, K. (2005) “Perspective: Big Oil, Rural poverty and Environmental Degradation in the Niger Delta of Nigeria”, Journal of Agriculture Safety and Health 11(2) pp.127-134 Aiyede, R (2005) “Intergovernmental Relations: the Strengthening of the Nigerian Federation”, in Onwudiwe, E. and Suberu, R. (eds) Nigerian Federation in Crisis: Critical Perspective and Political Opinions. Programme of Federal and Ethnic Studies, Department of Political Science, University of Ibadan, 221-230. Amuwo, Kunle et al (eds) (2004) Federalism and Political Restructuring in Nigeria, Spectrum Books Limited, Ibadan. Danjuma, T. (1994) “Revenue Sharing and Political Economy of Nigerian Federalism” Journal of Federalism, 1, 43-48. Egwaikhide, F. Aiyede, R, et al (2004) Intergovernmental Relationships in Nigeria. Programme on Ethnic and Federal Studies (PEFS) Department of Political Science, University of Ibadan, Ibadan. Ekeh, P. (2001) “The Misrepresentation of History: Bala Usman’s Unmaking of Nigerian History” The Guardian, 7 May, Lagos, pp. 8-9 Etekpe, A. (2007) Politics of Resources Allocation and Control in Nigeria; The Niger Delta Experience, Department of Political Science Monograph, Niger Delta University, No 1 Gboyega, Alex (2003) Democracy and development: the imperative of local Good government. An inaugural lecture, university of Ibadan, (Faculty of Social Sciences) Ibaba, I. (2005) Understanding the Niger Delta Crisis, Amethyst and Colleagues Publishers, Port Harcourt Idahosa, S. & Okotie (2005) “Why Government is Opposed to Resource control in Nigeria, in Orababor, et al (eds) Federal-State and Resources Control in Nigeria, Parker publishing company. Ikein, A. (1990) The Impact of Oil on a Developing Country: The Case of Nigeria. Evans Brothers limited, Ibadan.
Ikporukpo, C. (1996) “Federalism, Political Power and the Economic Power Game: Conflict over Access to Petroleum resources in Nigeria. Environment and Planning: Government and Policy, 14. pp 159-177 Isumonah, A. (1998) “Oil and Minority Ethnic Nationalism in Nigeria: The Case of the Ogoni”, Unpublished Ph.D thesis, University of Ibadan. Lubeck, P. Michael J. et al (2007) Convergent interest: United States Energy Security and the Securing of Nigerian Democracy. International Policy Report, Center for International Policy, Washington, February. Myrdal, G. (1967) Economic Theory and Underdeveloped Regions, Duckworth, London Ojo, E. (2010) “The Politics of Revenue Allocation and Resource Control in Nigeria: Implications of Federal Stability” Federal Governance, Vol. 7, No. 1, pp 4-5. Okoko, K. (2008) “Lets Change the Union” in Tell, February 18, P.86 Ola, R. (1995) “Nigeria Federalism and the Third Republic: Local Government Service Commission as an Agency of Intergovernmental Relations” in Ekoko, Aghayere and Mowah (eds). The Political Economy of Local Government Reforms and Transition to the Third Republic, Department of Political Science, Ambrose Ali University Ekpoma. Olashore, O. (2003) “How to Create an enduring Local Government Structure”, Vanguard 26, September, P.19 Omorogbe, Y (2001) Oil Gas law in Nigeria, Malthouse, Lagos. Onwudiwe, Ebere and Suberu, Rotimi (eds) (2005) Nigerian Federalism in Crisis. Critical Perspectives and Political Options, Programme on Ethnic and Federal Studies, Department of Political science, University of Ibadan. Osoba, S.O. (1996) “Corruption in Nigeria: Historical Perspective” Review of African Political Economy. No 69: pp. 371-386.
Oyediran, Oyeleye & Olatunji, Olagunju (1979) “The Military and the politics of revenue Allocation in Nigeria”. In Oyeleye Oyediran (eds) Nigerian Government and politics under Military Rule, 1966-67, Macmillan, London pp. 192-211 Reno, W. (1993) “Old Brigades, Money Bags, New Breeds, and the Ironies of Reform in Nigerian. Canadian Journal of African studies, Vol. 27 no 1, pp. 95-87 Suberu, R. (2004) “Pseudo-Federalism and the political Crisis of Revenue Allocation” in Aghaje, A. et al (eds) Nigeria’s Struggle for Democracy and Good Governance: A festschrift for Oyeleye Oyediran, University Press, Ibadan. Tell (2008) Fifty years, of Oil in Nigeria. February 18. The Constitution of Federal Republic Nigeria (1960). The Constitution of Federal Republic of Nigeria (1963)
Usman, B. (2000) “The Misrepresentation of Nigeria: The Facts and Figures”
AFRREV IJAH, Vol.1 (1) February, 2012
13 Copyright ©IAARR 2012:
Indexed African Researches Reviews Online:
Table 1: Federal-States Shares of Proceeds from Distributable Pool
Producing State (Region) Percent (%)
Distributable Pool/Federation Account Percent (%)
45(Minus offshore proceeds)
55(plus offshore proceeds)
20(Minus offshore proceeds)
80(plus offshore proceeds)
Source: Text of a World Press Conference organized by Delegates from the South-South Geopolitical Zone to the National Political Reform Conference (2005:23). Table 2: Horizontal Revenue Sharing Formula for States and Local Governments
Indices Percentage Weight Assigned
Initial RMAFC proposal (August 2001)
Revised RMAFC Proposal (January,2003)
Equality of units
Social Development factor
Internal Revenue Effort
Source: Danjuma (1994)
Oil Economy and the Revenue Allocation Debacle in Nigeria


  1. I'm extremely pleased to find this web site. I want to to thank you for your time for this particularly wonderful read!! I definitely appreciated every bit of it and i also have you book-marked to check out new stuff in your blog.

    Here is my page :: viviscal hair loss
    My blog ... viviscal reviews

  2. ӏt is the bеst time tо mаkе
    somе ρlanѕ for the futuгe and it is time tο be haρpy.
    I haѵe read this ροѕt аnd if I could
    I dеsіrе tо suggest уоu fеw interesting
    thіngѕ or suggеstions. Mаybe you can writе next aгticles гefеrring to thіs
    aгticlе. I wiѕh to reaԁ more things about it!
    Also visit my weblog

  3. The maϳority οf Geaгs оf Waг procrаstinate for the
    exасt same tempо. lmao :-)
    Here is my web blog ; Gears Of War 3 Cheats

  4. I'll right away grab your rss feed as I can not find your e-mail subscription link or newsletter service. Do you have any? Kindly let me recognize so that I could subscribe. Thanks.

    Here is my web site Sensual massage
    Stop by my web blog :: erotic massage in London

  5. Wonderful beat ! I wish to apprentice whilst you amend your web site, how can
    i subscribe for a blog site? The account helped me a applicable deal.

    I had been a

    little bit familiar of this your broadcast provided brilliant

    transparent idea
    Here is my web-site ...

  6. At this time it sounds like

    Wordpress is the preferred blogging platform available right now.
    (from what I've read) Is that

    what you're using on your blog?

    Feel free to surf to my blog post ::
    Look at my web blog ; investment property mortgage rates

  7. Pretty nice post. I just stumbled upon your blog and wished to say that I have really enjoyed browsing your blog posts.
    After all I will be subscribing to your

    rss feed and I hope you write again very soon!

    Feel free to surf to my blog ...
    my web site :: Alicante Spain property

  8. An interesting discussion is value comment. I think that you need to write more on this

    subject, it won't be a taboo subject but typically persons are not enough to talk on such topics. To the next. Cheers
    My homepage

  9. great post, very informative. I wonder why the other specialists of

    this sector do not notice this. You must continue your
    writing. I'm confident,

    you've a huge readers' base already!

    Here is my web site;
    Look at my homepage - map wine growing regions spain

  10. I discovered your blog site on google and examine just a few of your early
    posts. Continue to maintain up the very good operate.
    I simply further up your RSS feed to my MSN News Reader.

    Looking for forward to reading extra from you in a while!

    Review my site ::
    my web site > Almunecar

  11. Hi there would you mind letting me know which hosting company you're

    working with? I've loaded your blog in 3 completely different

    browsers and I must say this blog loads a lot quicker then most.
    Can you recommend a good

    internet hosting provider at a reasonable price? Cheers, I appreciate it!

    Here is my site ::Обсуждение_участника:TeneshaCole85
    Take a look at my blog post UK satellite TV

  12. Useful info. Lucky me I discovered your site

    accidentally, and I am stunned why this accident did
    not came about in advance! I bookmarked it.

    Feel free to surf to my blog post:
    My site > property for purchase in Spain Dolores

  13. Of course, what a fantastic site and enlightening posts, I will bookmark your site.
    Best Regards!

    Feel free to surf to my web site :: Http://Ontheinsideoftheshell.Blogspot.Com/
    Here is my blog post : 10 day weather forecast tenerife sur

  14. I absolutely love your blog and find most of your
    post's to be exactly what I'm

    looking for. Do you offer guest writers to write content to suit your needs?
    I wouldn't mind composing

    a post or elaborating on some of the subjects you write

    in relation to here. Again, awesome weblog!

    Here is my web-site 3 musketeers calories
    Feel free to surf my web blog ; 3 musketeers 2011 full movie

  15. hi!,I like your writing so much! share we communicate more about your post on AOL?

    require an expert on this area to solve my problem.
    Maybe that's you! Looking forward to see you.

    Visit my web page:
    My web page :: Moraira

  16. Everyone loves what you guys are usually up too. This
    kind of clever work and exposure! Keep up the amazing works guys
    I've added you guys to my own blogroll.

    Take a look at my web page -利用者:AsleyTorres1976
    My web-site ; gay news spain Moraira

  17. A person necessarily assist to make critically articles I would
    state. This is the very first time I

    frequented your website page and so far? I amazed with the

    research you made to create this actual put up extraordinary.
    Excellent activity!

    My weblog - 2004 madrid train Bombings photos
    Stop by my site aguamarina apartments tenerife golf del sur

  18. Its such as you learn my mind! You appear to understand so much about this, like you wrote the book in it or
    something. I

    think that you simply can do with a few % to

    power the message home a bit, but other than that,

    this is wonderful blog. A fantastic read. I'll definitely be back.

    My web blog; cartagena spain hop on hop off bus
    Also visit my webpage : marks spencer canada spain

  19. Hi, i think that i saw you visited my web site thus i came to
    “return the favor”.I'm attempting to find things to improve my website!I suppose its ok to use some

    of your ideas!!

    Here is my weblog :: 10 day weather forecast fuerteventura corralejo
    My webpage :: 2011 nfl draft picks traded

  20. I used to be more than happy to search out this net-site.
    I needed to thanks to your time for this wonderful learn!
    ! I positively having fun with each

    little bit of it and I've you bookmarked to take a look at new stuff you blog post.

    My site ::
    My site - victoria rental cars spain

  21. I used to be more than happy to search out this net-site.

    I needed to thanks to your time for this wonderful learn!
    ! I positively having fun with each

    little bit of it and I've you bookmarked to take a look at new stuff you blog post.

    Also visit my blog ::
    Also see my website - old must you rent car spain

  22. This site is known as a stroll-

    by way of for all of the info you needed about
    this and didn’t know who to ask. Glimpse right here, and also you’ll

    undoubtedly discover it.1
    There's noticeably a bundle to find out about this. I assume you made

    certain good points in features also.

    My web blog -
    Also see my web page :: everlast bag stand

  23. Hi there! Do you use Twitter? I'd like to follow you if that would be

    ok. I'm absolutely enjoying your blog and look forward to new

    my site 4 letter words starting with z and ending with q
    My web-site ... 4 letter words ending in b

  24. Heya i am for the first time here. I found this board and I find
    It truly useful & it helped

    me out a lot. I hope to give something back and help others like you helped me.

    Also visit my web page ::
    my website: Spanish certification test tx

  25. Normally I don't read post on blogs, but I would like to say that this

    write-up very forced me to try and do so! Your writing style has been surprised me. Thanks, very nice


    Have a look at my site;
    Here is my weblog ... diflucan systemic candida treatment

  26. Can I simply say what a relief to search out somebody

    actually knows what theyre speaking about on the internet.

    You positively know how you can carry an issue to

    light and make it important. More people need to learn this

    and perceive this facet of the story. I cant consider youre
    no more

    standard since you undoubtedly have the gift.
    Also visit my web blog ;

  27. Hmm it looks like your website ate my first comment
    (it was super long) so I guess

    I'll just sum it up what I had written and say, I'm thoroughly enjoying your blog.
    I as well am an

    aspiring blog blogger but I'm still new to everything. Do you have any

    recommendations for newbie blog

    writers? I'd definitely appreciate it.
    Also visit my homepage :

  28. I take pleasure in, lead to I discovered exactly what I
    was looking for. You have ended my 4 day lengthy
    hunt! God Bless you man. Have a nice day. Bye

    Review my web site - sprint nexus s 4g
    My site ; spafinder top 10 trends

  29. I was just looking for this info for a while. After 6 hours of

    continuous Googleing, at last I got it in your site. I wonder what is the lack of

    Google strategy that don't rank this type of informative web sites in top of the list.

    Usually the top websites are full of garbage.

    My site muslim girls spain
    My site :: logrono in spain

  30. I haven’t checked in here for a while as I thought it was getting boring,
    but the

    last few posts are good quality so I guess I’ll
    add you back to my daily bloglist.

    You deserve it friend :)

    Stop by my blog post ::
    My webpage Costa Blanca weather October

  31. great post, very informative. I wonder why the other specialists of

    this sector do not notice this. You should continue your
    writing. I am confident, you have a huge readers' base already!

    Have a look at my webpage :: spanish Translator in English
    Have a look at my site - spain olympic team 2012 uniform

  32. Very well written post. It will be helpful to everyone who usess it, including myself.

    Keep up the good work - can'r wait to read more posts.

    Here is my web site ::
    my site -

  33. I know this if off topic but I'm looking into starting my own blog and was wondering what all is

    required to get set up? I'm assuming having a blog like yours would
    cost a pretty penny? I'm not very

    internet savvy so I'm not 100% sure. Any recommendations or advice

    would be greatly appreciated. Thank you

    Also visit my web-site - 4 horsemen apocalypse movie
    Have a look at my web page :: 2011 nfl draft wr rankings

  34. Hello there! Do you use Twitter? I'd like to follow you if that would be

    okay. I'm definitely enjoying your blog and look forward to new posts.

    my page;
    my web site > 2011 predictions ncaa tournament

  35. Somebody necessarily help to make

    significantly posts I'd state. That is the first time I

    frequented your website page and thus far? I surprised with the

    analysis you made to make this particular publish extraordinary. Fantastic process!

    my homepage;
    Also visit my homepage ... information on spain's holidays

  36. I used to be recommended this blog by my cousin.

    I am not positive whether this submit is

    written by way of him as no one else recognize

    such precise

    about my difficulty. You're amazing!


    My website:
    Also see my page - 10 day weather report for alicante spain

  37. There is noticeably a lot to

    realize about this. I think you made various nice points in

    features also.

    Here is my website;
    Also visit my web page :: cheap all inclusive hotels costa blanca

  38. I used to be very pleased to search out this web-site.
    I wished to thanks for your time for this wonderful read!

    ! I undoubtedly having fun with each

    little little bit of it and I've you bookmarked to check out new stuff you

    weblog post.

    My web blog:
    Feel free to surf my website 3 stooges sounds for computer

  39. Hi there, just became alert to your weblog thru Google, and found that it is really informative.
    I am gonna

    be careful for brussels. I’ll appreciate if you happen
    to proceed this in future. Lots of people shall be benefited

    out of your writing. Cheers!

    Feel free to surf to my weblog - 2011 world series player shares
    My web site - 4 letter words containing que

  40. Wonderful goods from you, man. I've understand your stuff previous to and

    you're just extremely great. I really like what

    you have acquired here, really like what you're stating and the way in which you

    say it. You make it enjoyable and you still care for to keep it smart. I

    cant wait to read far more from you. This is actually a terrific web site.

    Feel free to visit my weblog: Http://Www.Diysolarheatingspain.Com/Diy-Solar-Swimming-Pool-Heating-Plans-Instructions.Html
    My webpage -

  41. Greate pieces. Keep writing ѕuch κіnd of
    info on your blog. Im really impressеd by your sitе.

    Hellо there, You havе done a great јοb.
    I will definitely digg іt and іn my opinion suggeѕt to my friends.
    ӏ am sure they'll be benefited from this site.
    Also see my web page :: vida vacations

  42. Hello to every one, it's actually a fastidious for me to pay a quick visit this web site, it contains helpful Information.
    Feel free to visit my blog :: reputation management

  43. Oh my goodness! an amazing article dude. Thank you

    I'm experiencing challenge with ur rss . Don’t know why Unable

    to subscribe to it. Is there anybody getting an identical rss drawback? Anybody who is aware of kindly respond. Thnkxxx
    Also see my webpage:

  44. I discovered your blog site on google and test just a few of your early posts.

    Continue to keep up the excellent operate. I simply additional up your RSS feed to my MSN News Reader.

    Seeking ahead to studying more from you

    Here is my blog post ... lookout magazine spain

  45. Ιts like yοu read my mind! You seem to knοw sο muсh about this, likе уou wrote thе bοok in it oг something.
    I thіnk that yοu can do ωith ѕome
    pics to driѵe the messagе homе
    a bit, but othег than that, thіs is magnificеnt
    blog. Α greаt гeаd. I'll definitely be back.
    My page :

  46. Thanks a lot for sharing this with all of us you really realize what you're speaking approximately! Bookmarked. Please

    additionally consult with my web site =). We

    could have a hyperlink change agreement between us!
    My homepage ; 4 letter words with q and end with t

  47. I do consider all the ideas you've

    offered to your post. They're really convincing
    and can certainly work. Still, the posts are very quick for novices.
    May you please extend them a bit from

    subsequent time? Thanks for the post.
    Also see my website:

  48. When I originally commented I clicked the -Notify me when new
    comments are added-

    checkbox and now every time a comment is added I get four emails with the identical comment.

    Is there any approach you possibly can take away me

    from that service? Thanks!
    Feel free to surf my web site ;

  49. It’s really a cool and useful piece of information.
    I’m glad that you

    shared this useful info with us. Please keep us up to date like this.
    Thanks for

    Take a look at my web-site :

  50. Wonderful goods from you, man. I have take into account your stuff

    prior to and you're simply too

    excellent. I actually like what you have bought here,

    really like what you are stating and the way in which by

    which you assert it. You make

    it enjoyable and you still take care of to stay it

    wise. I cant wait to learn far more from you. That is actually a

    great site.
    Also see my web site ::

  51. Everyone lοves ωhat yοu guys tend tο bе uρ too.
    This sort of cleѵer wοrκ аnd exposure!
    Кeep uр the awesome wоrκs guys I've incorporated you guys to our blogroll.

    Stop by my blog: vida vacations

  52. Thе belt cоuld be worn wherever so уou can get a excellent woгk
    out taκing a cat nаp or waѕhing prοperty.

    Feel free to visit my webѕite; flex belt Coupon Code

  53. advertising and ***********

    with Adwords. Well I am including this RSS to my email and could look out

    for much more of your respective fascinating content.
    Make sure you replace this again soon..
    My web blog 3 day diet lose 10 pounds in three days

  54. I appreciate, cause I found just what I was looking for.
    You have ended my 4 day long hunt! God

    Bless you man. Have a nice day. Bye
    Have a look at my weblog :

  55. Thank you a lot for sharing this with all folks you actually know what you are talking approximately!
    Bookmarked. Kindly

    additionally discuss with my site =). We

    can have a hyperlink alternate agreement among us!
    Feel free to visit my web blog ...

  56. Hi are using Wordpress for your blog platform?

    I'm new to the

    blog world but I'm trying to get started and set up my own.

    Do you need any html coding

    expertise to make your own blog? Any help would be really appreciated!
    Here is my weblog : airport transfers alicante to benidorm

  57. Good day! I know this is kinda off topic

    but I was wondering which blog platform are you using for this
    website? I'm getting fed up of

    Wordpress because I've had issues with hackers and I'm looking at alternatives for another platform. I

    would be fantastic if you could point me in the direction of a good platform.
    Feel free to surf my site ...

  58. I think this is among the most important information for me.
    And i am glad

    reading your article. But wanna remark on some general
    things, The website style is

    ideal, the articles is really nice : D.
    Good job, cheers
    My webpage -

  59. I like the valuable information you provide in your articles.
    I will bookmark your weblog

    and check again here frequently. I'm quite certain I’ll learn a lot of new stuff right here! Good luck for the next!
    Here is my web blog ; villas 2 People spain

  60. you've got an awesome weblog right

    here! would you wish to make some invite posts on my blog?
    My blog ;

  61. Wow, fantastic blog layout! How long have you been running a blog for?
    you make blogging

    look easy. The entire look of your website is great, let alone the content material!
    My web-site ;

  62. Heya! I just wanted to ask if you ever have any issues with hackers?

    My last blog (wordpress) was hacked and I ended up losing many
    months of hard work due

    to no backup. Do you have any methods to protect against hackers?
    Also see my web page -

  63. I would like to show some appreciation to the writer for rescuing me from this type of

    problem. Because of scouting throughout the world-wide-web and finding

    advice which are not

    pleasant, I figured my life was

    well over. Existing without the presence of

    answers to the issues you have fixed all through your

    good report is a critical case, and ones that could have in a negative way

    affected my entire career if I hadn't discovered your web site. Your main capability and kindness in maneuvering almost everything was precious. I am not sure what I would've done if
    I hadn't encountered such a solution like this. I can also at

    this time look ahead to my future. Thanks so

    much for the reliable and

    effective help. I will not hesitate to suggest your web site to any person who wants and needs assistance

    on this subject matter.
    Here is my blog ... 2011 march madness bracket predictions cbs

  64. Keep working ,terrific job!

    My web blog 4 hour body book wiki

  65. An interesting discussion is price comment.

    believe that it is best to write extra on this

    subject, it may not be a taboo subject but usually people are not sufficient to speak on such
    topics. To the next. Cheers

    Stop by my blog ...

  66. I’m impressed, I have to say. Really hardly ever do I encounter a blog that’s both educative and
    entertaining, and let me inform you, you

    could have hit the nail on the head. Your

    concept is excellent; the difficulty is something
    that not

    sufficient individuals are talking intelligently about.

    I'm very

    completely happy that I stumbled across

    this in my seek for something referring to this.
    Also visit my homepage ::

  67. Hi there, I discovered your site by the use of Google

    while searching for a related matter, your website got here up, it appears to be like good.
    I have bookmarked it in my google bookmarks.
    Feel free to surf my page

  68. I beloved as much as you will obtain carried out right here.
    The comic strip is attractive, your authored subject matter

    stylish. nonetheless, you command get bought an nervousness

    over that you wish be handing over the following. in poor health certainly come more previously

    since exactly the similar just about a lot continuously inside of case you defend this hike.
    My web-site ...

  69. Woah! I'm really digging the template/theme of this blog. It's simple,
    yet effective. A

    lot of times it's difficult to get that "perfect balance" between superb

    usability and visual appearance. I must say

    you've done a amazing job with this. Also,

    the blog loads super fast for me on Safari. Outstanding Blog!
    My webpage >

  70. As a Newbie, I am always searching online for articles
    that can

    aid me. Thank you
    Visit my page ... comprehensive immigration reform 2011

  71. It is best to participate in a contest for among the best blogs on the web.
    I will

    recommend this web site!
    Also visit my webpage : 4 channel rc helicopter with gyro

  72. Its like you read my mind! You appear to know so much about this,
    like you wrote the book in it or

    something. I think that you can do with some pics to drive the message home a little bit,

    instead of that, this is fantastic blog. A great read.
    I'll certainly be back.
    Also see my page >

  73. Hey this is somewhat of off topic but I was wondering if blogs
    use WYSIWYG editors or if you have to manually code with HTML.

    I'm starting a blog soon but have

    no coding know-how so I wanted to get advice from someone with

    experience. Any help would be enormously appreciated!
    Feel free to surf my webpage

  74. Just wish to say your article is as surprising. The clarity
    on your put up is simply excellent and that i could assume you're a professional on this subject. Fine with your permission allow me to take hold of your feed to keep updated with coming near near post. Thanks a million and please carry on the gratifying work.

    Here is my site
    My web page: Click Here

  75. Nice post. I was checking continuously this weblog and I'm

    inspired! Very helpful information particularly the

    remaining phase :) I take care of such

    info much. I used to be seeking this particular info

    for a very long time. Thank you and good luck.
    Feel free to visit my site ...

  76. Hello There. I found your blog using msn.
    This is a really well written article. I’ll

    make sure to bookmark it and return to read more of your useful information.
    Thanks for the

    post. I’ll definitely return.
    Also see my page - 4 Horsemen motorcycle club chicago

  77. With havin so much content do you ever run into any problems of plagorism

    or copyright infringement? My site has a lot of unique content

    I've either authored myself or outsourced but it seems a lot of it is popping it up

    all over the internet without my permission. Do you know any

    methods to help protect against content from being ripped off? I'd
    certainly appreciate it.

    Feel free to surf to my weblog

  78. Hi! I know this is kinda off topic

    nevertheless I'd figured I'd ask. Would you be interested in trading links or maybe guest

    authoring a blog post or vice-versa? My website
    discusses a

    lot of the same subjects as yours and I feel we could greatly benefit from
    each other. If you might be interested feel free to send me an email.
    I look forward to

    hearing from you! Wonderful blog by the way!
    Also see my web site -

  79. Attractive component of content. I simply

    upon your weblog and in accession capital to assert that I acquire in

    fact enjoyed account your blog posts. Anyway I’ll be subscribing on

    your augment or even I achievement you get

    right of entry to constantly quickly.
    My blog - 14 day weather costa brava

  80. I was wondering if you ever considered changing the
    page layout of your website? Its very well written; I love
    what youve got to say. But maybe you could a little more in
    the way of content

    so people could connect with it better. Youve got an awful lot of text for
    only having 1 or two

    pictures. Maybe you could space it out better?
    Check out my web-site ;

  81. I loved as much as you will receive carried out right here.
    The sketch is attractive, your authored

    material stylish. nonetheless, you command get bought an shakiness

    over that you wish be delivering the following. unwell unquestionably come further formerly again as exactly

    the same nearly very often inside case you shield this increase.
    My webpage -

  82. That is the best blog for anyone who wants to search out
    out about this topic. You

    realize so much its virtually hard to

    argue with you (not that I truly would want…HaHa). You
    undoubtedly put a

    new spin on a subject thats been written about for years.
    Nice stuff, simply great!
    my page -

  83. Thank you for another informative website. Where else could I get that type of

    information written in such a perfect way? I have a project that I'm just now working on,

    and I have been on the look out for such info.
    Here is my web site ;

  84. Hi there Dear, are you genuinely visiting this website
    regularly, if so afterward you will without doubt obtain good know-how.

    See this:, http://abdicates.
    My site >

  85. Currently it seems like Drupal is the preferred blogging platform available
    right now. (from what I've read) Is that

    what you're using on your blog?
    My webpage

  86. Hi! Someone in my Myspace group shared this site with
    us so I

    came to take a look. I'm definitely loving the information. I'm

    bookmarking and will be tweeting this to my followers! Wonderful
    blog and excellent

    design and style.
    My weblog ;

  87. Wow that was strange. I just wrote an very long comment but after I clicked

    submit my comment didn't appear. Grrrr... well I'm not writing all that
    over again. Anyways, just wanted to say wonderful blog!
    Here is my web page ...

  88. Very good blοg! Do you havе any гecommendаtions for aspiring wrіters?
    I'm hoping to start my own site soon but I'm a little lost on evеrуthing.
    Would you аdνіsе ѕtarting ωith a free platform
    like Wordpress or gо for а ρaid option?

    Therе are so many oρtions out there thаt I'm totally overwhelmed .. Any tips? Kudos!

    my webpage ... click the following web page

  89. I ωaѕ сuгіous іf уou eνer consіdеred changіng the pagе layout of your blοg?

    Its very well writtеn; І loѵe whаt youve got
    tо saу. Вut maybe you could a little mоre in the wаy οf content so ρeople cоuld connect ωith іt bеtter.
    Youѵe gоt an awful lot of tехt fοг only having one or 2 pіctureѕ.
    Maybe you сould space it out bеtteг?

    Look at mу web sіte - fast way to treat heartburn

  90. Greetings frоm Lоs angeles! I'm bored at work so I decided to browse your blog on my iphone during lunch break. I really like the info you provide here and can't wait to take a lοok when I get
    home. I'm amazed at how quick your blog loaded on my mobile .. I'm not eѵen using WIFІ, just 3G .

    . Anywayѕ, excellent blog!

    mу blog ρost: how to get bigger boobs naturally

  91. Рlease let me know іf you're looking for a article author for your blog. You have some really great posts and I feel I would be a good asset. If you ever want to take some of the load off, I'ԁ
    abѕolutely love tо write some materіal for your blοg
    in exсhange foг a link back tο mine. Pleasе ѕhoot me an
    е-mail if interestеd. Thаnκs!

    Stop by my webѕite; Simple wood Projects

  92. Hi would уou minԁ letting me know ωhich wеb
    hоst yоu're utilizing? I've loaԁeԁ youг blog іn 3 different inteгnet brοωsеrѕ аnd I must ѕay this blog lοadѕ a lot fаster then mοst.
    Ϲan you suggeѕt а good hosting proѵideг
    аt а faiг pгice? Kudoѕ, I appreciate it!

    Ηerе is my blog - fast ways to lose belly fat

  93. Hey! I knoω this is somewhat off topic but I waѕ wondering if yοu kneω where І could fіnd
    a сaptcha plugin for my comment form? I'm using the same blog platform as yours and I'm
    hаving difficulty finding one? Тhanks a lot!

    my web page: easy natural yeast infection treatment

  94. Hi! Dο you know if they makе any plugins to help wіth Ѕeаrch Engine Optimization?

    I'm trying to get my blog to rank for some targeted keywords but I'm not sеeіng very
    goоd suсcesѕ. Ιf yоu knοω of аnу pleasе shаre.
    Αppгeсiаte it!

    Look аt my ωeb site; Hypothyroidism Treatment

  95. Hiya! Quicκ question that's completely off topic. Do you know how to make your site mobile friendly? My website looks weird when viewing from my iphone 4. I'm tгyіng tο find а templatе oг plugіn thаt mіght be аble to
    fix this problem. If you hаѵe any recommendatіons, pleasе shагe.

    My web blog:

  96. Whеn I orіginally commented I clicked thе "Notify me when new comments are added" сhecκbox аnd now
    eаch time a сοmment іs
    аddеԁ ӏ get sеvеral
    emails wіth the same comment. Is theгe anу waу you
    сan removе pеople from that
    ѕervice? Apprесiatе it!

    Feеl free to visit my ωеblog how to lose belly fat

  97. I'm really enjoying the design and layout of your blog. It's a very easy on the eyes which makeѕ it
    much more plеasant for me to come here and
    ѵisit more often. Did you hiгe out
    a dеsigner to creаte your theme? Great work!

    Visit my web blog How to get bigger boobs naturally

  98. Wherever you have got this information from, I'm uncertain, however, you used it to generate a good blog post about avis car rental return los angeles international airport. More studying as well as researching of this issue can give me a far better comprehension as well. I had been trying to find this data to work with it in my project, thank you so much for the good knowledge.

    my web page :: Car Hire Lanzarote

  99. In the beginning of the 11th Century the represents of Christianity
    is able to banned the duel form einvigi and holmgangr as lawfully accepted means to solve a dispute,
    and at the same time the berserkr and the beserksgangr
    was made illegal. I can attest to that, but I have one major problem: I
    cannot afford to keep on paying up to $14 for every book that I want to
    read. I didn't have much money to spend, and some friends had told me that you could get a free laptop by signing up with a new broadband provider, or new mobile phone provider.

    my web site :: free pdf ebook download

  100. Appreciate this post. Will try it out.

    Look into my homepage juicing Machine

  101. My spouse and I stumbled over here coming from a different page
    and thought I might check things out. I like what I see so now i'm following you. Look forward to looking at your web page for a second time.

    my site ... top rated juicers

  102. I believe that more and more people are discerning the difference between the medical and holistic models of health. Each has its time and place. When discovering the many benefits of medicinal cannabis,CBD oil vape our overall wellness, lifestyle and broader culture can transform for the better.

  103. You got a really useful blog I have been here reading for about an hour. Please visit us Web Designing Company in Bangalore | Bangalore Website Design Company