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Background and Objective: This study, which is bounded within Latitude 6° 00'-6° 30'N and Longitude 7°00' 7° 30'E with an approximate area of about 3025 km 2 within parts of lower Benue trough and Anambra basin of Nigeria, aims at outlining the regional temperature distribution and delineating areas that are geo thermally responsive by determining: the heat change per unit distance, the heat flowing from the earth's interior to the outer surface and the deepest depth at which the minerals loss their magnetic properties within the study area without any heat data. Materials and Methods: For the aim to be achieved, the data was subjected to quantitative analysis with the aid of the WingLink, ArcGIS, Origin Pro 8, Ms Excel and sulfer 10 software's. Regional-residual was applied on the total magnetic intensity map and thereafter the residual divided into sixteen (16) overlapping windows. Spectral depth analysis was performed upon the overlapping windows and this revealed depth due to low frequency and high frequency Original Research Article

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