This paper presents energy and exergy analyses as a useful concept in analysing true efficient energy utilisation of the Nigerian residential sector by considering energy and exergy flows in this sector for a period of 15 years from 1991 to 2005. The energy and exergy flows considered include the commercial and the 'non-commercial' energy sources. The most efficiently utilised energy source appears to be the Liquefied Petroleum Gas and the least efficient, kerosene. Electricity utilisation exergy efficiency has been adversely affected by the vapour-compression air-conditioning application apart from low potential thermal energy applications. The overall utilisation energy and exergy efficiencies have been found to be 19.89% and 4.38%, respectively.