Before 1970 the provinces of Nigeria was allowed to fly flags with the provincial arms. Since 1970 they are only allowed the national flag and arms.
http://www.crwflags.com/fotw/images/n/ng-la_fd.gif
Flag of the Lagos Federal District 1960-67. Jens Pattke, FOTW.
http://www.crwflags.com/fotw/images/n/ng-la.gif
Flag of Lagos State 1967-70. Jens Pattke, FOTW.
http://www.crwflags.com/fotw/images/n/ng-wr.gif
Western Region 1960-67, picture by Jens Pattke FOTW.
http://www.crwflags.com/fotw/images/n/ng-nr.gif
Northern Region 1960-67, picture by Jens Pattke FOTW.
http://www.crwflags.com/fotw/images/n/ng-er.gif
Eastern Region 1960-67, picture by Jens Pattke FOTW. This CoA was also used as state arms by the breakaway Republic of Biafra.
Upon independence Nigeria was divided into the aboved mentioned Regions plus the Lagos Federal District. All of these had arms granted by the College of Arms. In 1967 the original regions was divided into several smaller states.
In 1967 the Eastern Region was divided into the following States:
http://www.crwflags.com/fotw/images/n/ng-ec.gif
East Central State.
http://www.crwflags.com/fotw/images/n/ng-river.gif
Rivers State.
http://www.crwflags.com/fotw/images/n/ng-se.gif
South East State.
Source James Pattke, FOTW.
The Northern Region was at the same time divided into:
http://www.crwflags.com/fotw/images/n/ng-bepla.gif
Benue-Plateau State.
http://www.crwflags.com/fotw/images/n/ng-ka.gif
Kano State.
http://www.crwflags.com/fotw/images/n/ng-nc.gif
North Central State.
http://www.crwflags.com/fotw/images/n/ng-ne.gif
North Eastern State.
Source as above.
As I only allowed to dispaly four pictures in a post here comes the two concluding States formed ut of the Northern Region in 1967.
http://www.crwflags.com/fotw/images/n/ng-nw.gif
North Western State.
http://www.crwflags.com/fotw/images/n/ng-wc.gif
Western Central State.
Source as above.
The Western Region was in 1964 divided into Western State and Mid Western State.
The Western State keept the old arms and flag of the Western Region until 1967 when the following arms and flag was adopted:
http://www.crwflags.com/fotw/images/n/ng-w.gif
The Mid Western State adopted the following arms and flag in 1964 and used them until 1970:
http://www.crwflags.com/fotw/images/n/ng-mw.gif
The international Civic Arms had this BW picture of the Arms:
http://www.ngw.nl/int/afr/images/nwnig.jpg
Unfortunately this attempt on heraldry in Nigeria seems to have ended in 1970.