Investing in education and healthcare is one of the suggested ways the poor can escape from poverty, if properly
targeted. The two sectors (education and heaathcare) in Nigeria have experienced various forms of subsidies but
surprisingly, the poverty situation in Nigeria aside from deepening has been severe, pervasive and
multi-dimensional with the female folk mostly affected by all counts. Based on the above argument, the study
assessed how equitably public expenditure in education and healthcare have been well targeted by gender. The
study employed the welfare dominance tests to determine the incidence of expenditure and how subsidy has been
beneficial to men and women alike. The study found that primary education was absolutely progressive for both
sexes while primary healthcare subsidies were just progressive. Interestingly, secondary education was only
progressive for female while tertiary education and healthcare for both male and female were regressive and not
pro poor.