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The objectives of this study is to assess the acceptability and opportunity cost of forest conservation program as well as the impact of alternative source of income on forest conservation in the Wilberforce Island. Data were obtained from five communities through self-administered questionnaires and analysed as Proportions and ranked. Results showed that only 40.8% of the population favoured forest conservation, while 51.2% rejected forest conservation. However, when asked if forest conservation program would be accepted if an alternative source of income, equivalent to the net present value of forest conservation was provided, 64.0% of the respondents accepted forest conservation. In spite of increased acceptance of forest conservation following the provision of an alternative source of income, only 46.4% of the respondents believed this would help in preventing further deforestation in the Wilberforce Island. An assessment of the income level of respondents showed an average monthly income of ₦33,640.00 (₦403,680.00/$1,122.00 @₦360.00/$ per annum). For farmers and loggers, average monthly income was ₦23,648.00 (₦283,776.00/$788.00 per annum) and ₦46,577.00 (₦558,924.00/$1,553.00 per annum). This income level was estimated to be the opportunity cost of forest conservation in the Wilberforce Island. It was concluded that additional measures and an alternative income higher than currently earned can make forest conservation possible in the area. Keywords: Forest Conservation, deforestation, opportunity cost, Wilberforce Island

Opportunity costs of forest conservation in Wilberforce Island, Niger Delta, Nigeria