The hooded vulture Necrosyrtes monachus is a critically endangered species and recently published evidence suggests that its population is experiencing an extremely rapid decline, owing to indiscriminate poisoning, trade for traditional medicine, hunting, persecution, electrocution, habitat loss and degradation. As a result of these threats, the species is gradually disappearing from its range and thus, the sighting of vultures or their nests is becoming very rare. This paper thus, presents a report on the sighting of the Hooded Vulture and its nest at Emi Abumo Woro Village, Kogi State, Nigeria. This is an evident and equally an indication that Emi Abumo Woro village harbours the remnant of this rare and critically endangered bird species. Materials and Methods: Two vultures and a nest were sighted on 3rd March, 2018, during a bird survey of the area. The nest was sighted on a Baobab tree Adansonia digitata, located in a fork on the main trunk, at a height above ground of 12.8 m. The nest was accessed using a ladder to determine its content. Results: The content of the nest were two eggs, which were photographed. On 17th March, 2018, when the nest was revisited, one of the eggs had disappeared and could not be accounted for. Fifteen other vultures were seen flying within the nest environment. The nest was revisited on 2nd April, 2018 and it was observed that the one remaining egg had been hatched and the vultures had disappeared to an unknown destination. The nest was a statant-cupped shaped nest of large size and the nest materials were mostly sticks and leaves of the nesting tree, which were used in lining the nest. Conclusion: This study reveals that the Hooded Vulture still exist in some parts of Nigeria and that Emi Abumo Woro village presents a good breeding site for this vulture. It is therefore very important to take some measures towards conserving the vulture and its breeding site