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It has been shown that delegation of authority is mostly not considered at the might time and at the might place in our society. New organization are formed without a depute attention been paying to the acquisition of the head of delegating art the appropriate. Time this explain why we have many posts and duties in a new and even old companies revering vacant and undone The purpose of this study was therefore designed to examine the importance of delegations of authority and control on the every day life manager and how it affects his subordinates. As one of the most success full business organizaiton in Nigeria Unliever (NIG) PLC Enugu was used as a case study and to investigate the extent to which effective delegation of authority could lead to organizational excellence. The thirteen item of self-structural questionnaire was raised and validated for fifty eight randomly selected managers of the organization. The chi-square (x2) statistic techniques was used in the test of hypothesis the major findings include that. - Unavailability of information about the capability of the subordinate is not related to the efficiency at delegation of task by managers. - Management willingness to have faith in the ability of subordinates is related to their efficiency at delegating task to their subordinates - There is no relationship between the efficiency of managers at delegations of task and the feeling of insecurity by the managers. - And finally for effective performance managers requires discharge satisfactory all alone. They should give delegation of authority a required probity as the plan capital equipment procurement utilization of financial materials and market resources. It becomes necessary to assign some of functions to the subordinates for the purpose of achieving the goals of the organization. Constant feedback is also necessary in order to advents costly mistakes from the subordinate. Delegation does not relief a manager of his responsibilities not does it reduce their overall authority in the organizaiton. The essence of all delegated function is to share the task in order to achieve greater overall efficiency Also based on this source recommendation were also made which if properly adhere to would have a positive impact on the organizational overall effectiveness

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