This study challenges the argument that the non-enforceability of the procurement law is the bane of infrastructural development in Nigeria. Focusing on the water, sanitation and hygiene (WASH) sector, the article argues that various attempts at procurement regulation were in fact moves to expand capital accumulation in the service delivery sector. Highly placed individuals leverage the lowest responsive bidding mechanism to engage in sharp practices which undermine the development of the WASH sector in the country. Given the prevailing scenario which presents the state, its institutions and laws – including the procurement legislation – as instruments in the hands of the dominant social forces, any investments in and attempts at rule enforcement tend to produce only minimal outcomes.