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This study empirically assessed the constraints to capital budget implementation in Nigeria. The methodology employed was both descriptive and analytical. Primary survey instrument was developed and distributed to 200 respondents in 20 federal ministries, departments and agencies within two contiguous states in the South-south geopolitical zone in the country. The ensuing data were analysed using multiple regression as well as correlation analyses. Results indicated, inter alia, that delay in budget presentation by the presidency as well as delays in approval by the national assembly, leakages associated with corruption and poor monitoring and evaluation of the budget were significant factors militating against effective capital budget implementation in Nigeria. The study recommended, among others, the strengthening of the budgetary processes and institutions as well as circumscribing a time frame within the legal framework for the executive and the legislature to present and approve the budget respectively.