The adequacy of infrastructure can affect the success of a country. In spite of the huge investment in infrastructure the world over, close to 3 billion people, or about 40% of the world's population will, by 2030, be in need of improved housing and basic infrastructure services (UN-Habitat, 2007). In this study, which set out to investigate the correlation between population density and budget allocations for infrastructural development, historical data on budget allocations for the period of

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... 997-2000 for infrastructural development in 15 Local Government Areas of Kogi State in Nigeria were examined, including the budgetary allocations made to rural electrification; water resources and water supply; roads and bridges; environmental sewage and drainage; town and country planning; and community development. Questionnaires were also administered to the Local Governments identified. Simple regression analysis was used to analyse the data. The results show that there was no statistically significant relationship between the variables measured and population density. Efforts should be made by the local governments of the areas to explore new ways and methods of boosting their internally generated revenues in order to bridge the gap between their revenues and responsibilities in relation to population density.