A Saudi Arabian-based oil worker, Mr Ogacheko Atanu, has been killed by gunmen in Idah, Kogi state.
The spokesperson of Kogi State Police Command, William Aya, said they received a report about the killing in the early hours of Sunday.
Mr Atanu was shot on Saturday night while a woman, who was with him at the time, was abducted.
The deceased was scheduled to travel out of Idah on Sunday for Abuja, from where he was expected to a flight to Saudi Arabia.
The police said the abducted woman has been found in a village unconscious and she is currently receiving medical attention.