This study examined the impact of firm attributes on the share prices of listed manufacturing companies in Nigeria. The study was motivated bythe shortcomings faced by related previous studies in the measurement of share price, and the less attention focused on specific sectors. The population of the study comprised all the 69 quoted manufacturing companies on the Nigeria Stock Exchange as at 31st December 2016 on which filters were employed to arrive at an adjusted population of 32 firms. The entire firms within the adjusted population were studied based on census approach. Panel data were extracted from the annual financial statements of the firms for the period 2008 – 2016 to examine the impact of firm attributes represented by leverage, firm size, firm age, firm growth, tangibility, internal governance, and market concentration on share price of the firms. The result of the random-effects GLS regression revealed that of the seven firms’ attributes used in the study, firm size, firm age, and market concentration have significant positive relationship with share price, while internal governance has significant negative relationship with share price. The result further revealed that leverage and tangibility have positive but insignificant influence on share price, while firm growth has negative insignificant effect on share prices of listed manufacturing companies in Nigeria. Based on the results, the study concluded that firm attributes have significant impact on the share prices of listed manufacturing companies in Nigeria. The study thus recommends, among others, that management of Nigerian manufacturing companies should put in place more efforts to maintain the going concern status of their firms in order to facilitate smooth operation and continuous survival which in turn will translate into increased prices in their shares by gaining more investors’ patronage; and that investors in the Nigerian manufacturing companies should advocate for the regulatory authorities to reduce the range of board membership to a minimum of five (5) members and a maximum of ten (10), so as to help reduce the delays in decision making and to minimise the effect of boardroom politics in the firms.