Tertiary Education Trust Fund (TETFund) is a body set up by the Federal Government of Nigeria ostensibly to arrest the rot and deterioration in the educational infrastructure occasioned by long period of neglect and very poor resource allocation. Tertiary Education Trust Fund former Education Trust Fund (ETF) was established as an Intervention Agency by Education Tax Act No. 7 of 1993 (and subsequently amended in 1998). This law empowered the then ETF to intervene at all levels of education (Primary, Secondary and Tertiary) in public institutions. In 2011, Education Trust Fund, ETF was renamed TETFund by the ETF Act No. 16 and refocused to intervene in only public tertiary institutions (Universities, Polytechnics and Colleges of Education) for maximum impact. Tertiary Education Trust Fund Act, 2011 imposes a two percent (2%) Education Tax on the profit of all registered companies operating in Nigeria. Tertiary Education Trust Fund is charged with the responsibility to manage, disburse and monitor the education tax to public tertiary institutions in Nigeria. Tertiary Education Trust Fund administers the tax imposed by the act and disburses the amount to tertiary educational institutions at Federal and State levels. Specifically, TETFund’s cardinal objective is to provide the badly needed funds to support tertiary education, provide scholarship and grants for staff to enhance the productivity and quality of higher education. TETFund interventions are anchored on the following areas: Normal Intervention; Library Intervention; Research grant; Academic Staff Training & Development; Publication of Journal; Manuscript Development; and Conference Attendance.