The Special Anti-Robbery Squad (SARS), a unit of the Nigeria police tasked with fighting violent crimes such as robbery and kidnapping, continues to commit torture and other human rights violations while discharging their law enforcement duties. The report documents cases of extortion, torture and ill treatment by SARS between January 2017 and May 2020. It reveals a pattern of abuse of power by SARS officers and the consistent failure by the Nigerian authorities to bring perpetrators to justice. It highlights the deficiencies in Nigerian police accountability that contribute to, and exacerbate, these violations.