High-resolution aeromagnetic data investigation was carried out over the Gongola basin upper Benue trough northeastern Nigeria. Total intensity magnetic map were processed to get the residual map, reduction to equator, polynomial fitting, radially average power spectrum (RAPS) were done, subsequently the first horizontal and first vertical derivatives of the data was carried out in order to identify linear structures (faults and fractures). The outcomes from both the horizontal and vertical derivatives give contact locations that are continuous, thin and show major structures in the NE-SW direction both in the maps and in the rose diagrams. The study focused on delineation of geological structures such as rock contacts; rock boundaries, fractures and faulted zones from the maps, they are principally important in mineral resources studies because many of these resources are located along fracture zones. Linear structures perceived in this kind of studies are also reliable indicators for geologic structures. The result of this work is also significant in identifying areas to be avoided when constructing bridges, dams as well as siting nuclear power plants and delineation of potential risk areas of natural hazard. Keywords: Aeromagnetic Data, first Horizontal Derivative, first Vertical Derivatives, Gongola Basin, Linear Features.