Abuja faced the challenges like all the new nation's capital relocation, resettlement and development. Development was taken to areas which hitherto were not only generally sparsely populated but also contributed quite little to the national economies. The design concept and physical development of the new capitals have been underpinned by the theory and principles of “garden city†by Ebenezer Howard 1898 which influenced the building of Letchworth in 1902 and Welwyn in 1920 as new towns, dealing with urban poverty, inadequacy of housing and spatial integration. The present work aims to indicate, that Abuja, Nigeria, has not followed her Master Plan as a result, has not made provisions for adequate housing for the urban poor. The authors adopted content base analysis secondary data sources , where they carefully analyzed and interpreted works of other authors and used them in buttressing their points as applied to the issue at hand, “where is home for the Abuja urban poor †Abuja, however, has not fol