A Ranar ɗaya ga watan Janairu, na shekarar 1973, a zamanin Gwamnatin Mulkin Soja, ta Janar Yakubu aka fara amfani da takardun Kuɗi na Naira da Kwabo, wanda Kwabo 100 shi ne zai baka Naira Ɗaya, a wannan Rana aka fara fitar da Naira da Kwabo, inda aka maye gurbin Fam ɗaya a kan Naira biyu, ma’ana ana canjar Fam ɗaya a kan Naira biyu.
Wannan ya sanya Najeriya ta zama Ƙasa ta ƙarshe da ta yi watsi da tsarin Kuɗin £sd.
An fara amfani da Naira ne a shekarar 1973, lokacin da Ƙasar ta rage tsarin hada-hadar Kuɗi, ta kuma sauya Naira da Fam ɗin Najeriya (ƙasar ta yi amfani da kuɗin Ƙasar Birtaniya lokacin da Ƙasar Ingila ta yi wa Najeriya Mulkin Mallaka).
Tun zamanin Mulkin Mallaka Najeriya na amfani da kuɗin Fam ne da Sule da Kwabo maihuji, amma a ranar 1 ga watan Janairun 1973 Kwamishinan Kuɗi na Tarayya Alhaji Shehu Shagari, da Gwamnan Babban Bankin Najeriya Dokta Clement Isong suka fito da sabbin Kuɗi na Naira da Kobo, wanda Sule yake da Kobo 10 maimakon tsohon Sule maikwabo 12.
