Due to changes in lifestyle and urbanization, the consumption of bread has increased in Nigeria and other developing countries. Since, wheat cannot perform well under tropical climate, the country had over the years dependent on wheat imports mostly from the United States. Wheat importation had had detrimental effects on the Nigerian economy. In order to reduce the impact on the economy, Nigeria released policy mandating the flour mills to partially substitute wheat flour with 40% cassava flour for bread making. The potential benefits of the policy include Savings of the Nigeria’s foreign exchange earnings of N 254 billion (1$ = N156) per annum, reduction in the severity of coeliac disease, utilization of locally available crops and creation of employment and wealth. Substitution of wheat with other flour to the tone of 40% would require improvers, which have to be imported. Other potential challenges of the policy include poor quality of the bread, weak cassava flour supply chains, strong consumer preference for 100% wheat bread, and the reluctance of millers to use composite flour. Except the aforementioned challenges are adequately addressed, the 40% wheat flour substitution may fail like previous attempts.