The research examines audience perception of the political news report in Nigeria. the study was anchored on democratic participant theory and agenda setting theory. The research contains five chapters in which each chapter contain full analysis. The first chapter contains the background of the study, the perception of the audience towards political news report in Nigeria, the problem, the purpose of the study, the significance of the study, definition of terms and research is fully disused. The second chapter focuses on a literature review of the research topic perception of the audience on a political news report in Nigeria. Medium at which report can be relayed, the political news report, and the perception of news towards political news reporting in Nigeria and other necessary aspects were critically examined. Chapter three of this work is based on research methodology adopted for the study introduction, restatement of research method, characteristics of the study population and sampling design and procedure, and data collection instrument. The fourth chapter of this project treats data analysis and discussion of finding as well as interpretation of the research questions. The last chapter consists of summary, conclusion and recommendation, references and appendix.