Cross River State is a State in the South-South geopolitical zone of Nigeria, it borders the North of Benue State, to the West of Ebonyi State and Abia State, and to the South-West of Akwa Ibom State while its Eastern border forms part of the national border with Cameroon. Government total expenditure in 2021 was N147 billion. The State capital is Calabar and has the 3rd largest seaport in Nigeria, Bakassi deep seaport. Cross river State has opportunities in rice seedling, riverport, cocoa, timber, healthcare, highway deep seaport, garment, tourism, limestone, and education.