The three main contesting issues about revenue allocation in Nigeria typically focus on:

1. Derivation: This concerns the revenue allocation from natural resources, especially oil, and how much the producing states should receive in relation to their contribution.
2. Population: This refers to how population size impacts the allocation of resources to different states, with more populous states potentially receiving more funding.
3. Even development: This involves ensuring that resources are allocated in such a way that fosters balanced development across Nigeria, addressing regional disparities.

These issues have been central to debates over Nigeria's federal revenue allocation formula, with various stakeholders advocating for adjustments based on these factors.