Local government exist worldwide through different forms across various political setting. Local government is a basic unit of administration all over the world, it assumes different structures and forms in a continuous mutation process in each political system.  The paper note that local government in the United states are far more independent when compare with what operates in Nigeria, it compare the excessive financial dependence of local government in Nigeria on local administration with what operates in America, it examines ways by which Nigeria can maximize its resources at the local level through immense lessons from America, the paper examine comparative analysis of autonomy in local government in Nigeria and United State of America.  The study adopts secondary source of data  from relevant books, journals, documentary evidences and Internet materials which remarkably revealed a sharp difference between the two country under consideration in which United State is far ahead of Nigeria in democratic process and autonomy, although, there is no complete autonomy in both states, Nigeria has a lot to learn from the system of governance of local government in United states of America.  The paper among others recommended adequate funding for local government and political autonomy to enhance possible efficiency