Privatization of state owned enterprises (SOEs) just like the case of Benue cement coment company plc has become a key component of the structural reforms process and globalization strategy in many economic. public expenditures to the up keep of state owned enterprises in most of the countries of the world and especially Nigeria has been observed to be less productive since they have failed to yield a coresponding positives reform both directly and indirectly.Due to these waste calls of handing over to the private sector the area they seen to have comparative advantage are continuously made, hence the issue of privatization which has become the order of the day.privatization has been a major reform option for government world wide. Although it includes a range of different activities, this book seek to review privatization from the perspectives of management effectiveness and high productivity. This book will be of benefit to policy makers, Student of Social and management science.