The structural adjustment programme (SAP) introduced in 1986 by the military regime of General Ibrahim Babagida, the then Head of state had actually brought to the fore the problem inherent in the Nigerian economy. Nigerians had the impression that all was well and that the problem was not money but how to spend it. The inability of various Governments at various levels to tackle the problem of unemployment headlong had popularized the saying that government alone cannot provide jobs for everybody and that people should learn to be self employed. To address this challenge, this research paper attempted the application of linear programming model to the production of Maxwell table Water Company limited. The objectives of the study were to find out from theoretical analysis which of the decision making tools can be used to calculate the quantitative feasible points, to ascertain the optimizing profit level using the graphical and simplex tableau methods;to find out the raw materials of Maxwell table water company and to determine the production and space constraints. The research design chosen was the use of secondary data and content analysis. The sources of data were both primary and secondary. The analytical tool was by prose writing and content analysis. The reliability of the data stemmed from the sources that they were all published data. The validity of the data was by content analysis. An optimal solution that requires the production of 1,956 .52 bottled water and 7,200 units of sachet water with a sales revenue of N1, 306,173.20 per week using linear programming model was obtained. All the objectives of the study were achieved.
