1. Necrotizing ulcerative gingivitis (NUG) was commonly seen in children who attended the Dugbe Dental Centre in Nigeria. 2. The most severe form of NUG occurred in children between 3 and 5 years of age. 3. No cases occurred in infants under 12 months of age. 4. Malnutrition as well as infectious and parasitic disease appeared to play a significant role in the etiology of NUG among the children affected.