Akwa Ibom State, with a population of four million on an area of less than 8,000 sqkm, is one of the most densely populated states in Nigeria. Due to the presence of oil, Akwa Ibom has an above average development potential. The current transportation infrastructure consists of 9,000 kilometers of paved, unpaved and not-passable roads, a natural waterway network, an inter­national airport currently under construction, a sea port with restricted operability and a crude oil loading facility located just off the coast. Mid 2008, DEEN Associates and AS+P were assigned by the State Ministry of Employment and Transportation to develop a master plan for transportation infrastructure (predominantly road network). For this purpose primary data for important roads sections, including condition and traffic volumes, was collected and analyzed. In the second phase a graduated development scenario was established on the basis of key industries and regional development. The development scenario enabled the derivation of a hierarchy of com­mu­ni­ca­tions axes between the development poles. Transportation demand and further development of the com­mu­ni­ca­tion axes led to an iterative process. From this process, an integrated development strategy for the combined spatial and transportation infrastructure planning was derived. A priority order for the development measures was established and the annual construction and maintenance costs were roughly estimated.