This study examined the role of NACB Small Scale Agricultural Financing as a strategy for restructuring the Nigerian economy. Case study of some selected states. In addition the study reviewed performance of Nigerian economy right from inception to date in conjunction with the various government policies toward economic development of the country. Six (6) different types of agricultural enterprises from four (4) states were studied to giva a clear judgement on the topic. Percentages, ratios and standard deviations were used to analyse the data obtained from specially designed questionnaires. The analysis of the data revealed that: Small Scaled Agricultural Financing play the following roles: i. Provision of employment to a very large segment of the Nigerian population especially the unskilled workers, ii. Their usage of local technologies make the sector highly labour intensive, iii. Inputs raw materials and technology used in such enterprises are mostly locally produced, iv. The agricultural enterprises are financed mostly by personal savings with little emphasis on bank loans, v. The agricultural enterprises are mostly owned by sole proprietors, vi. It shows that with the availability of Credit (From NACB) more people will be involved in the Small Scale Agricultural Enterprises and those already in it will increase their level of production to commercial rate. This will improve the nation's economy through providing employment, improve standard of living of the people, and earn foreign exchange through export. Thereby restructuring the Nigerian economy.