Good corporate governance, social accountability, and responsiveness are key attributes of successful WASH utilities. The urban WASH sector in Nigeria has been pursuing improved sector accountability, but finds it difficult to make much progress. Sector reform efforts are slowed by the magnitude of the challenge, unsteady political will, and a lack of incentive for change. Increased efforts must be directed at coordination, corporate governance, and social accountability to reinforce messages, achieve scale, and increase the adoption of performance expectations, performance incentives, and performance-based management.