The aim of this study was to examine if and how national cultural difference affects the performance of multinationals in the Nigerian petroleum sector. A sample of 33 multinationals present in the Nigerian petroleum sector were used in this research. Information such as their home country, number of years in operation in Nigeria, number of employees, performance, cultural distance, and their annual sales made up the variables used in this study. | Relationship between national cultural distance and the performance of multinationals in the nigerian petroleum sector