This research study investigates the effect of capital structure on the profitability of some selected firms in Agriculture sector in Nigeria using secondary data collected from their annual accounts and reports from 2011 to 2021. The aim of the study is to gain insights into the relationship between the capital and financial performance of the selected companies proxied by net profit margin. The research employs panel data regression analysis to analyze the data and determine the statistical significance of the relationships. The findings of the regression analysis reveal a positive effect of total liabilities in relation to equity, share capital and total asset on the profitability of the selected firms in Agricultural sector. The p-values associated with these relationships are found to be statistically insignificant. Despite the lack of statistical significance, the positive direction of the coefficients suggests that these financial indicators may still have some influence on the performance of Agricultural firms in this sector. The results emphasize the need for further investigation into other factors that could potentially explain the performance of Agricultural firms in Agricultural sector beyond the selected financial indicators of capital structure. Keywords: Net Profit Margin, Total Liabilities Regression Analysis, Agricultural Firms Journal Reference Format: Owonifari, V.O. & Ogungbade, I.O. (2023): Capital Structure and Profitability of Firms in Agricultural Sector in Nigeria. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 11. No. 4, Pp 11-24. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V11N4P2