The most popular document in land transactions in Nigeria is“Power of Attorney”. Purchasers and sellers of land have given more powers than the law provided for to power of attorney. Power of attorney is merely a document which authorises a person to act for another as an agent. It is a document of delegation. In it, an owner of a right, power or title can transfer his rights to another person to exercise for him. The owner of the right is referred to as “Donor” while the person to whom it is donated to is referred to as a “donee”/ “attorney”. A power of attorney can be with or without a seal (a red wax or rubber sticker and the words “signed, sealed and delivered”).