An analytical procedure involving Rock-Eval pyrolysis of whole-rocks was adopted on fresh outcrop samples covering the three lithostratigraphic units in the Afikpo Basin of the Lower Benue Trough. Three petroleum systems are present in the Cretaceous delta frame: the Asu-River Group, the Eze-Aku Group and proto-Niger Delta sequences. The Afikpo Basin has been correlated to three petroleum systems in the Lower Congo Basin, Niger Delta and the Anambra Basin. The organic geochemistry of the shales, carbonaceous mudstones and coal beds show relatively moderate to high total organic carbon contents. The best potential hydrocarbon source rocks are the Eze-Aku Group and proto-Niger Delta shales, carbonaceous mudstones and coal beds where maturation was attained. The high total or-ganic contents, thermal maturity and terrigenous characters of the Asu-River Group, Eze-Aku Group and proto-Niger Delta sediments, suggest the presence of a large amount of natural gas with a small quantity of oil accumulation. Variations in source rock facies were observed from one lithostratigraphic unit to another, and initial HI values as a function of TOC were proposed for each lithostratigraphic unit. The results also show that TOC, HI, OI, S2 and Tmax vary from older to younger rocks. The Tmax values discriminate the rocks into immature and mature source rocks. Source rocks with high Tmax suggest high geothermal gradient/or recycled organic matter. Also high Tmax and S2 yield indicate late and post maturity. Recycled organic matter is characterized by low Tmax. The principal source rocks for gas in the Afikpo Basin are the Eze-Aku Group and proto-Niger Delta beds deltaic systems, consisting mainly of III to IV kerogens with a subordinate amount of type II organic matter. Based on the obtained results, it is concluded that the Cretaceous shales, carbonaceous mudstones and coals in the Afikpo Basin of the Lower Benue Trough are capable of generating and expelling hydrocarbons in the case of sufficient maturity.