The study investigated the differences in the value relevance of accounting information between the listed service firms and the listed manufacturing firms in Nigeria in the post COVID-19 period. Secondary data was used from the annual reports of the sampled firms and cash craft stock broker website between 2021 and 2023. correlation research design was used. https://www.lightemupsequences.com/quick-grab-No-231-Bismarck-Standard-Stainless-Steel-Piping-Tip-best-mega/