The paper discussed sources of data. Data is a set of values of qualitative or quantitative variables. Data is facts or figures from which conclusions can be drawn. Before one can present and interpret information, there has to be a process of gathering and sorting data. Just as trees are the raw material from which paper is produced, so too, can data be viewed as the raw material from which information is obtained. It is evident from the review discussion that primary data is an original and unique data, which is directly collected by the researcher from a source such as observations, surveys, questionnaires, case studies and interviews according to his requirements