The mineral content and apparent biological value (ABV) of milk from Human (T1), White Fulani (Bunaji) cow (T2) and West African dwarf goats (T3) (n=10) were assessed following a completely randomised design model and covariance analysis respectively. Concentration per million (ppm) were 210, 150 and 52 Na, (goat, human and cow milk) while potassium content was similar (P>0.05) in human (1.60) and goat (1.55) milk compared to that of cow milk. Quantity of Ca, Mg, P, Fe, Cu and Mn were higher in goat and human milk. They were lowest in cow milk: 4.03, 0.92, 1.07, 0.25 and 1.59ppm respectively. In these three treatments, the respective ratios Ca.P-1 were 4.2:1 (T1), 4.4:1 (T2) and 4.6:1 (T3) while Ca.Mg-1 and P.Mg-1 were decreased from 3.9 (cow milk) to 1.9 (human milk) and 0.89 (cow milk) to 0.45 (human milk). In conclusion, the milk of goat (West African dwarf) which contained more of these mineral contents similar to that of human milk, is a pointer to the nutritional contribution of goat milk in a country like Nigeria where prevailing undernourishment and malnutrition are accompanied by low intake of some minerals and vitamins among the populace and most especially the vulnerable (pregnant, lactating mothers, infants and weanlings and the sick) groups. The Journal of Food Technology in Africa Volume 7 No.1, 2002, pp. 9-11 KEY WORDS: West African dwarf goat, White Fulani (Bunaji) cow, Mineral composition, Apparent Biological Value.