This paper examines the profound effect of Sustainable Development Goals (SDGs) on poverty reduction, water and sanitation in the context of the pandemic era in Nigeria. As high-profile academia and bureaucrats seek to navigate the intricate landscape of development policy and practice, understanding the interplay between the SDGs, pandemic challenges, and Nigeria's socio-economic fabric becomes paramount. The study adopted documentary research design method through a comprehensive review of existing literature and empirical analysis. Findings from the study show that, good strides have been made in the domestication process of the SDGs in Nigeria. Nigeria has developed its home-grown ‘Integrated Sustainable Development Goals (SDG Model) the model includes; empowerment, conditional cash transfers and vocational training, trader-moni, Market-moni, ANCOR borrowers programme of CBN. Finding from the study shows that between 2015–2021, over 10.5 million Nigerians were lifted out of poverty through empowerment, conditional cash transfers and vocational training, President Muhammadu Buhari revealed that, government has lifted 10.5 million Nigerians out of poverty in the last two years. Buhari revealed that, those lifted out of poverty include farmers, artisans, market women, and small-scale traders. Finding from the study shows that, Seven hundred thirty-two (732) waters and sanitation related projects were executed, while Finding from the study shows that, 616 classrooms and other educational facilities were built or renovated. It was further showing that, a key challenge confronting the country has to do with Out-of- School-Children, a demographic challenge that relates to interplay between employment (SDG-8), education (SDG-4), poverty (SDG-1) and the digital economy (SDG-17). The study recommends thatThe government should encourage Sustainable Development Initiatives. The government should integrate sustainable development practices into policies and initiatives related to poverty reduction, water, and sanitation. Promote the use of renewable energy, encourage sustainable agricultural practices, and prioritize the conservation of natural resources. The government should support the development of eco-friendly technologies and solutions to minimize the environmental impact of development efforts. The government should expand social protection programs to support vulnerable populations, including the poor, elderly, and informal workers, by providing cash transfers, food assistance, and healthcare services. Implement targeted programs that reach those most in need, using technology and data to identify and assist marginalized communities Keywords: Sustainable Development Goals, United Nations, Covid-19 pandemic, poverty reduction, water and sanitation, Nigeria.