The study investigated the differences in the value relevance of accounting information between the listed service firms and the listed manufacturing firms in Nigeria in the post COVID-19 period. Secondary data was used from the annual reports of the sampled firms and cash craft stock broker website between 2021 and 2023. correlation research design was used. https://www.bekindtopets.com/best-offer-Bilstein-53-264817-B8-5100-Series-Dual-Steering-Damper-Kit-2013-2022-Ram-2500-3500-super-value/