Abstract The study is about the attitude of television viewers towards commercial breaks within programme ( a case study of borno state female civil servants). The study takes a look at how television viewers in maiduguri perceive commercial breaks, whether they like it or not. Also the researcher also look at the amount of time that people spend watching television programmes, as well as the factors that are responsible for inserting commercial breaks within programmes. Acknowledgement I sincerely wish to acknowledge the kind love and assistance of my darling husband Mr. Augustine Urieh for being on my side through out this trying moment of my life. My entire family and children miss Gloria ogheneyole Urieh and master Wisdom okeoghene Urieh 1