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The study evaluate advertising and performance of quoted multinational corporations in Nigeria using simple method in order to see if firm maximize their sale volume or not. The study use historical data from the period of 2000- 2009. The period is chosen because of the availability of the data. The population of this study included all the 16 quoted multinational corporations in Nigeria and 3 multinational corporations were selected. The use Q and M for windows to analysis the data and findings indicates that Nigerian Bottling Company, PZ and Unilever Plc maximize sales through the activities of advertising in various media in Nigeria. The study  suggested that Nigerian Bottling Company, PZ and Unilever Plc should concentrated in their advertising programmes and also concentrated in developing a good product quality by ensuring that their products satisfy the needs and want of the host community. Nigerian Bottling Company and PZ should try to maximize sales through advertising but Unilever Plc should not maximized sales through advertising programmes. Nigerian Bottling Company and Unilever Plc should concentrate on profit after tax through advertising and PZ should realized that advertising can maximize profit after tax.

Application of Simplex Method to Evaluate Advertising and Performance of Quoted Multinational Corporation in Nigeria