The role of Tertiary Eduction Trust Fund in the development of higher institutions in Nigeria: a case study of Imo State is a survey research. The study was delimited to three (3) higher institutions Imo State namely; Imo State University, Owerri, Federal Polytechnic, Owerri and Imo State Polytechnic, Umuagwo, Owerri. The study was aimed to ascertain the extend to which Tertiary Education Trust Fund had assisted in the provision of teaching materials in tertiary institutions; to determine the extent to which TETfund has assisted academic staff training and development: and to identify the extent to whichTETfund has provided infrastructural development in higher institution. The study adopted simple random sampling technique in order to give all the respondents an equal opportunity of being selected. Three hundred (300) students were selected and thirty (30) teaching staff was selected for the study. Rating scale was used to elicit response from the respondents. Data collected was analysed using mean statistics. The findings of the study include among others; that TETfund assisted in the provision of teaching materials, academic staff training and development and provision of new structures in the three institutions studied. It was recommended among others that the audit of the TETfund account should be transparent enough to enable Nigerians and researchers keep abreast of the funds activities in line with its objectives, the provision of up to date books and ICT facilities.