A high resolution aeromagnetic data of southeastern part of Sokoto basin comprising (sheet 28), (sheet 29), (sheet 50) and (sheet 51) was subjected to spectral depth analysis using Oasis Montaj and interpreted in order to determine its hydrocarbon potentials of the area. The study area covered latitudes 12° 00'-13° 00'N and longitudes 4° 30'-5° 30'E with an estimated total area of about 12100 km2. Qualitative interpretation was done by visual inspection of the total magnetic intensity (TMI) map, regional and residual maps. NW and SE main trends was observed in the TMI. The 3-D surface map also showed a linear depression with sedimentary accumulation trending E-W. Spectral depth estimates revealed two depth sources with the deep sources ranging from 0.76 km to 2.46 km, while the shallow depth sources ranges from 0.450 km - 0.967 km. High sedimentary thickness of over 2.46 km was observed around Shagari and Dange at the Northern part of the study area. The area of maximum sedimentary thickness could serve as a possible reserve for hydrocarbon accumulation.