This study attempted to examine the management of internal revenue generation and performance of Zaria and Sabon Gari Local Government Areas, Kaduna State. Data for the study were collected from both primary and secondary sources. For the purpose of data analysis, data were analysed quantitatively and qualitatively by use of descriptive statistic technique specifically simple percentages, tables and highest means scores. 

The study revealed among others, that there is insufficient revenue generation in Zaria and Sabon Gari Local Government which have affected the performance of the two local government areas; the main source of revenue is purely from external source of revenue generation, specifically from statutory allocation in federation accounts. It was recommended based on the findings that; Zaria and Sabon Gari local governments should diversify their sources of revenue generation by shifting away from overdependence on external source that is derived from statutory allocation from federation accounts to emphasis on internally generated revenue and these revenues should be properly managed