The plasma level of ascorbic acid has been used as a measure of both dietary intake and body reserve of the vitamin. In growing children, ascorbic acid is particularly important for the enhancement of the formation of bone matrix. Although the occurrence of scurvy in the tropics is exceptional and rarely reported in children, available data on plasma ascorbic acid level in children especially in Nigeria is almost non-existent. An earlier report found the mean plasma ascorbic level for Nigerian children to be 0.25mg/100ml. Using a modification of Kuther's method, blood plasma from 50 subjects was analysed for plasma ascorbic acid concentration. The subjects were primary school children in the Niger Delta Region of Nigeria, both sexes, aged between 8 and 12 years. Their mean plasma ascorbic acid level was found to be 0.71mg/100ml with a standard deviation of 0.118mg/100ml.68% of them were normal and 32% subnormal. None was deficient. There was no relationship among the children, between plasma ascorbic level and sex, age, weight or environment.