Over the past two years, the M&A landscape has experienced unprecedented levels of uncertainty. The period will undoubtedly be recognized as a reference point, much like the 2008 financial crisis. The 2022 Nigeria M&A Practice Guide is an outlook on the global and local M&A landscape since the outbreak of the Covid-19 pandemic in 2020. It discusses the reaction of the market during the heat of the pandemic and after. It also highlights hot-spot sectors for M&A in 2022 whilst mapping investor behavior and how this will influence investment decisions in 2022.