Akwa Ibom State is a state in the South-South geopolitical zone of Nigeria, bordered on the east by Cross River State, on the west by Rivers State and Abia State, and on the south by the Atlantic Ocean. The state takes its name from the Qua Iboe River which bisects the state before flowing into the Bight of Bonny. Akwa Ibom was split from Cross River State in 1987 with her capital Uyo and with 31 local government areas.

Cross River State is a state in the South-South geopolitical zone of Nigeria. Named for the Cross River, the state was formed from the eastern part of the Eastern Region on 27 May 1967. Its capital is Calabar, it borders to the north through Benue state, to the west through Ebonyi state and Abia state, and to the southwest through Akwa Ibom state, while its eastern border forms part of the national border with Cameroon. Originally known as the South-Eastern State before being renamed in 1976, Cross River state formerly included the area that is now Akwa Ibom state, which became a distinct state in 1987.