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.bekindtopets.com/super-pick-Rx-Quadruple-Topical-Ointment-Quadritrop-for-Dogs-Cats-30-mL-super-grab/