The study deals with the development of a Matlab-Simulink model to simulate a Tidal Current Turbine. The purpose of the simulation model is to evaluate the potential for Tidal Current Power Generation in Nigeria. A case study of Qua Iboe River is presented. The river is tidally dominated, and experiences a tidal range of about 2 meters during spring tide periods. The tides in the site were analyzed using a MATLAB program known as World Tides. Analysis from the World Tides gave the corresponding value of the amplitude, frequency and phase for each tidal constituent. A modelling of the tidal current velocity profile was performed and the results from the model shows that Qua Iboe River has an average current velocity of about 0.82 m/s. Power from a typical single turbine was modeled in MATLAB/Simulink, and the resulting power was 37.84 KW. Cost/KWh was estimated to be 104.4 naira. In conclusion, Qua Iboe River which flows in a North-South direction to the Atlantic Ocean has the potential to be a location for Tidal current turbine installation. This may not be financially feasible under current technology. However, with the great interest shown in this area in recent times, lower installation cost, and the urge to “go green”, this will be applicable in the future.