General Yakubu Gowon created twelve states out of the four regions that existed at that time appointing a governor to head them.

The following were the governors
Colonel Udoakaha Jacob Esuene South Eastern State
Lieutenant Commander Papayere Diette-Spiff Rivers State
Police Commissioner Usman Faruk Northwestern State
Colonel Mobolaji Olufunso Johnson Lagos State
Colonel Hassan Usman Katsina Kaduna State
Colonel Samuel Ogbemudia Bendel State
Colonel Robert Adeyinka Adebayo Western State
Colonel Sanni Bello Kano State
Colonel Chukwuemeka Ojukwu East Central State
Colonel Ibrahim Taiwo Kwara State
Colonel Musa Usman Northeastern State
Police Commissioner Joseph Gomwalk Benue/Plateau State