Abstract The research project looks into the comparative analysis of soludo and Sanusi’s policies in the restructuring strategies of the Nigeria banking system. Thus this research is geared towards the role play by Soludo as the central bank Governor in restructuring the Nigeria banking sector, which saw, most of our 89 banks being reduced to 25 banks and Sanusi sanitization policy by which he urge banks to go into real banking business and stop relying on the interest central bank pay them or keep their money and corporate government . The research work is divided into five chapters. Chapter one deals with the introductory part that is the background of the study, statement of the problem significance and the rest of others. Chapter two entails the literature review of work done by others toward the role play by Soludo and Sanusi. Chapter three deals with the research methodology, method of data collection which includes the primary and secondary source. The data used in this research were collected from various source which include textbooks, journals and internet. The sample sizes used were staff of CBN and FBN. Chapter four this consists of vivid presentation and analysis of data collected from relevant source for the study. The responses from the questionnaire were critically analyzed and tested using chi- square (x2). Chapter five: this is the last section of the work and it consists of summary, conclusion and recommendation made by the researcher.