On January 1, 1961, just 3 months after the country declared its independence, a new definitive set appeared to replace the previous pictorial issue. Gone are the images of Queen Elizabeth II and the Tudor Crown. Like the previous set, this one shows scenes from Nigerian life. But an important difference is that Nigeria is now portrayed through the eyes of its people, rather than from the old colonial perspective of a British possession.
The set consisted of 13 values from halfpenny up to the one pound, as with the previous issue. The values up to 1/- being produced in small rectangular format and the high values in large sideways rectangular format as follows: