The paper determined procurement planning and service delivery in Federal Medical Centre Makurdi. However, the specific objectives were to: examine the effect of need assessment on service delivery in FMC Makurdi and determine the effect of quality specification on service delivery in FMC Makurdi. The population of this study was made up of Departments/Units in FMC. The target population was made up of four hundred and forty-four staff (444) of Departments/Units of Federal Medical Centre.The study employed a survey design and used 444 staff as sample size. The paper found that need assessment and quality specification has a significant effect on service delivery in Federal Medical Centre Makurdi. The study concludes that need assessment and quality specification of procurement planning have significantly affected service delivery in FMC, Makurdi. The paper recommended amongst others that management in Federal Medical Centre Makurdi should create annual procurement plans aligned with its strategic goals, with timelines, responsible departments, and budget estimates clearly defined. Also, management in Federal Medical Centre Makurdi should regularly carry out needs assessments and market surveys before finalizing procurement plans to match demand with supply and pricing realities.