Statistical spectral analysis of the residual magnetic field was employed to determine the depth to magnetic basement rocks within Tambuwal area of Sokoto basin Northwest Nigeria. The study area lies within latitudes 12.20 and 12.50 North and longitudes 4.50 and 5.East. For the purpose of this analysis, the study area was divided into 9 rectangular sections. The spectral analysis reveals two prominent layers; the first layer depth varies from 0.041 km to 0.082 km with an average value of 0.59 km while the second layer depth varies from 0.064 km. to 0.204 km. The first layer is attributed to lateritic ironstone, Ferruginous sandstone and effect of the surrounding basement rocks while the second is attributed to magnetic rocks intruded into the basement surface, lateral discontinuities in basement susceptibility and intra basement features such as faults and fractures. The second layer represents the average thickness of the sedimentary formation overlying the basement complex within Tambuwal area of Sokoto basin North West Nigeria. This depth estimate reduces the possibility of hydrocarbon potential in the area.

Keywords: spectral depth, buried magnetic rocks, magnetic data