Nesting of vultures was studied alongside with their population and distribution. Vulture’s nest is usually occupied by male and female for successful incubation of egg(s) and rearing of the chick(s). Continuation and preservation of an organism is achieved through conducive breeding habitat; vultures inclusive. Two nests were found at Kpokap all on Giant cola tree (Cola gigantea). The nests were placed each at the fork of the tree trunk. Nest 1 was located at about 9.5m above the ground while nest 2 was located at about 8.5m above the ground. The monogamous vultures fly out from their nests but hoover around whenever they felt threatened. This study is aimed at preserving the breeding pairs of vultures found at the study areas as fast as possible