This paper is an analysis of variables of oil spillage in Niger delta region of Nigeria. In order to carry out this research data were collected from National Oil Spill Detection and Response Agency (NOSDRA), and Nigerian Maritime Administration and Safety Agency (NIMASA) and analysed using statistical software. The analysis showed that oil theft has significant relationship with the total number of spill incidents in the Nigerian coastal waters, as against the other independent variables (mechanical failure, marine pipeline leakage and shipping activities) tested, but was found not to contribute significantly to spill incidents in the Niger Delta Region. Oil theft variable has significant impact on spill incidence occurrence in the Nigerian coastal waters. Mechanical failure, marine pipeline leakage and shipping activities has no significant impact on the number of spill incident occurrences in the Nigerian coastal waters. Oil spill response system should be upgraded by pipeline operators and owners, the creation of regional spill response centres along coastlines will help in managing oil spill problems and the causative factors should be taken care of by Government agency in charge of energy matters.