The stock exchange entered the bear zone with a N24.5 billion loss, with the All-Share Index (ASI) falling by 0.12 percent.
The equity capitalisation stood at N20.21 trillion against the N20.24 trillion recorded on Monday.
The All-Share Index (ASI) dropped to 38,802.15 from 38,849.08.
The volume of shares closed at 243.08 million from the 246.55 million recorded on Monday.
Deals traded on the stock exchange floor stood at 4,326 against 4,676.
Share values fell to N1.89 billion against N2.24 billion recorded on Monday.
Top Gainers
OANDO: Closed at N4.79 kobo, up 9.86 percent.
CHAMPION: Closed at N2.30 kobo, up 9 percent.
FTNCOCOA: Closed at N0.49 kobo, up 8.89 percent.
FIDSON: Closed at N6.50 kobo, up 6.73 percent.
LIVESTOCK: Closed at N2.29 kobo, up 6.02 percent.
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Top Losers
UPDCREIT: Closed at N5.60 kobo, down 6.67 percent
UNITYBNK: Closed at N0.58 kobo, down 6.45 percent.
NPFMCRFBK: Closed at N1.61 kobo, down 5.29 percent.
UPDC: Closed at N1.28 kobo, down 5.19 percent.
CHAMS: Closed at N0.20 kobo, down 4.76 percent.
Leading the activity chart was ACCESS with 21.76 million shares traded by investors.
Following was WEMABANK with a share volume of 21.29 million.
UPDC follows with 14.55 million shares.
Others are UACN with shares of 14.42 million and UBA with 12.60 million shares.