An Evaluation of the Concept of Materials Management: A Functional Appraisal - A Case Study of Livestock Feeds Plc, Kaduna, is a research work directed at studying the practical adaptability and workability of theoretical assertions of the concept in manufacturing organizations in Nigeria. The study noted relativity and deviations from normal where so. It also attempted to answer some important questions bordering on experiences, specialization, and problems of unethical practices. Most of the work however treads carefully along functional operations of a manufacturing organization revealing 'how' it handles its raw materials with the aim that it could be of benefit to interest groups and to the well being of the nation. Research efforts that utilized theoretical representations were to a large extent followed. Deviations were few but significant. Such deviations were quite simple and orchestrated to mending operational lapses and to suite the organizational setting. Functional operations avoid complexities largely. The main pullout is in the acquisition and development of human resources, it is noted in the research that these area is accorded great priority with the belief that a trained and competent staff equals 70 percent of quality work done. Another aspect is the close monitoring of purchasing and warehousing which limits activities considered unethical appreciably. Prompt payment of suppliers was shown to be of particular importance to uninterrupted flow of materials into the company's materials management system. A little more attention and practical amendments of ineffective normalcies appear to have given Live Stock Feed Pic the edge over its peers in the industry. It is important to note therefore by virtue of this research that major landmarks have been achieved by adjustments of little things that matter