This study examines the impact of Account-Based Marketing (ABM) on organizational performance in the Nigerian manufacturing industry, with a specific focus on firms operating in Delta State. The study aimed to assess the level of ABM adoption, analyze its relationships and its influences on customer retention, sales growth, revenue generation, and operational efficiency. A survey research design was employed, utilizing a stratified random sampling technique to select 100 manufacturing firms in Delta State. Data were collected through structured questionnaires distributed to marketing managers, sales executives, and business owners. The key variables measured included ABM adoption, customer retention, sales growth, revenue generation, and operational efficiency. Data were analyzed using descriptive statistics, Pearson correlation, regression analysis, and ANOVA. Findings revealed that 45% of firms had fully adopted ABM strategies, with a strong positive correlation (r = 0.72, p < 0.05) between ABM adoption and customer retention. Firms leveraging ABM reported 30% higher sales growth compared to non-adopters, while 80% of respondents agreed that ABM improved sales and marketing alignment. Additionally, regression analysis indicated that ABM explained 55% of the variation in customer retention (R² = 0.55, p < 0.05).Based on these findings, the study recommends that manufacturing industry in Delta State invest in affordable CRM and automation tools, develop sector-specific ABM strategies, collaborate with trade associations for data sharing, implement structured training programs, and integrate ABM with digital payment solutions to improve performance measurement and operational efficiency. These measures can enhance marketing effectiveness and drive business growth.