This study was carried out to The Impact of COVID -19 Pandemic on Tourism and Hotel Sector in Nigeria. The study aimed to ascertain the frequency of hotel users and its corresponding impact on hotel revenue. The study employed the survey method. A total of 147 staffs of six selected hotels in Lagos were enrolled in the study. Using the simple percentage method of response analysis and the chi-square statistical tool; the findings revealed that hotels have been adversely affected by the Covid-19 pandemic. This has resulted in the reduction of workforce due to inability to meet up financial obligations. The aftermath of the pandemic also plagued hotels, as hotel users are yet to resume hotel activities. Further statistical results shows that there is a negative relationship between the patronage level of hotel users and the revenue for hotel operators. The study recommends the launch of Covid-19 awareness and prevention campaign by hotel operators to reassure hotel users of their safety. Furthermore, guidelines on the Covid-19 must be maintained at all times.