Nseobong Okon-Ekong and Chuks Okocha write that the resolve by the Independent National Electoral Commission to create and expand existing Polling Units across the country ahead of the 2023 national elections has been received with suspicion in some quarters, while the commission advances compelling reasons for the exercise The ongoing effort by the Independent National Electoral Commission (INEC) to get the understanding of all stakeholders in order to have a smooth increase in the number of Polling Units in the country is undoubtedly one of the greatest challenges facing Professor Mahmood Yakubu as Chairman of the electoral body. This may yet become a significant milestone when he succeeds in what he has set out to accomplish. As he has already set a record by getting an unprecedented second tenure, the INEC Chairman has a good opportunity to carry out many of the reforms that have been suggested across board to give the nation a better chance to get electoral processes that are devoid of needless controversies.