Many jurisdictions have detailed rules of evidence which regulate the facts that are admissible in court. The hearsay rule is one such rule which excludes certain evidence. The hearsay rule has roots in an old common law principle and is featured in many jurisdictions today, but has endured heavy criticisms over time. This paper examines the application of the hearsay rule in the United States and in Nigeria. Both are common law countries, however, the United States’ legal system is more advanced than that of Nigeria. This comparison aims to inform and assist current reform efforts in Nigeria.