The paper titled: Assets Safeguard and Business Performance in Quoted Manufacturing Companies in Nigeria empirically assessed the influence, safeguarding corporate assets exerts on business performance. The empirical referents in focus are efficiency, effectiveness and profitability. The research design adopted is the survey. Data was collected within a framework sample size of thirty-two (32) quoted manufacturing firms in Nigeria. Pearson product moment correlation and QSR Nvivo were adopted in analyzing the quantitative and qualitative data. The findings show that assets safeguard has positive and significant influence on business performance. The study conclude that safeguard of manufacturing firms assets enhances their performance through profitability operational effectiveness and resource utilization efficiency. It is therefore recommended that manufacturing firms should be conscious of their assets safeguard mechanism through proper identification and accountability of assets of all kinds to minimize wastage, losses and ownership conversion by persons of such tendencies.