14 Channel Partner jobs in Nigeria

The Business Development Manager is responsible for identifying growth opportunities, building strong client relationships, and driving revenue generation through strategic partnerships, lead generation, and market expansion. The ideal candidate will have a proven track record in sales or business growth and a strong understanding of market dynamics.



RESPONSIBILITIES:



1. Strategy & Market Research

-Conduct market research to identify new business opportunities and industry trends.

-Analyze customer needs and industry trends to inform business strategy.

-Develop and implement growth strategies aligned with organizational goals.



2. Lead Generation & Sales

-Identify and generate new leads through networking, attending industry events.

-Follow up on sales leads, develop proposals, and negotiate terms with clients.

-Meet or exceed monthly/quarterly revenue targets.



3. Client Relationship Management

-Build and maintain strong relationships with new and existing clients.

-Ensure client satisfaction by providing excellent customer service and post-sale follow-up.

-Act as the primary point of contact for key accounts.



4. Proposal & Pitch Development

-Prepare compelling presentations, business proposals, and pitch decks.

-Collaborate with internal teams (e.g., marketing, product) to tailor proposals to client needs.



5. Collaboration & Reporting

-Work closely with marketing and product teams to align business development efforts with campaigns and offerings.

-Maintain accurate records of leads, sales activities, and pipeline

-Report on performance metrics, forecasts, and opportunities to senior management.

Our client is an Engineering Procurement Company. Due to expansion, they are in need of a Business Development Officer Job Responsibilities • Identify and pursue new business opportunities, markets, and industries.• Build and maintain strong relationships with clients, partners, and stakeholders.• Develop and execute effective business development strategies to achieve company growth targets.• Conduct market research and analysis to identify industry trends, competitor activities, and customer needs.• Collaborate with internal teams (sales, marketing, product, and support) to align strategies and drive business growth.• Effectively communicate customer requirements to the Sales Support Team to ensure seamless service delivery.• Prepare and deliver compelling presentations and proposals to prospective clients.• Stay up-to-date with manufacturing systems, facilities, and relevant industry knowledge.Job Requirements • A First Degree in Engineering, Management, or Social Sciences.• 3–5 years post-NYSC experience in business development or a related role.• Proven experience in the engineering procurement, manufacturing, or related industry (an added advantage).• Excellent written and verbal communication skills.• Strong presentation and creativity skills.• Ability to identify and leverage new business opportunities.• Strong analytical and market research skills.• Proactive, self-motivated, and goal-oriented with a results-driven mindset.• Team player with the ability to collaborate effectively across departments.

ABOUT THE CLIENT

Our client is Nigeria’s leading premium children's fashion brand, recognized for delivering high-quality apparel that blends style, comfort, and durability. With a commitment to innovation and customer satisfaction, we continuously expand our presence across Nigeria. As part of our growth strategy, we seek an ambitious Business Development Manager to drive sales and market penetration in Abuja.

JOB SUMMARY

The Business Development Manager will be responsible for expanding Ruff 'n' Tumble’s market presence within Abuja by identifying new business opportunities, developing strategic partnerships, and increasing sales revenue. This individual will lead regional business development efforts, foster relationships with key stakeholders, and implement initiatives to strengthen the brand's dominance in the children’s fashion retail sector.

KEY RESPONSIBILITIES

Market Expansion & Sales Growth: Develop and execute strategies to drive business expansion, increase brand visibility, and generate sales in Abuja.

Retail & Wholesale Partnerships: Identify and establish partnerships with retail outlets, distributors, and corporate clients to maximize sales opportunities.

Customer Engagement: Build and maintain strong relationships with key clients, ensuring a seamless customer experience that enhances brand loyalty.

Strategic Business Development: Conduct market research to identify growth opportunities and customer needs, leveraging insights to improve sales performance.

Event & Promotional Strategies: Plan and execute strategic marketing campaigns, events, and activations to boost customer engagement and increase footfall.

Revenue & Performance Monitoring: Track sales performance, analyze key metrics, and provide reports with actionable insights for business growth.

Team Collaboration: Work closely with the marketing, operations, and retail teams to ensure alignment with overall company goals.

Competitor Analysis: Monitor industry trends, competitive activities, and market shifts to inform strategic decision-making.

Requirements

WHAT TO HAVE

A Bachelor’s degree in Business Administration, Sales, Marketing, or a related field.

5+ years of experience in business development, sales, or retail management, preferably in the fashion or consumer goods sector.

Proven track record of driving revenue growth, increasing market share, and building strong business relationships.

Strong negotiation, communication, and presentation skills.

Ability to work independently, think strategically, and execute growth initiatives effectively.

Excellent problem-solving and decision-making skills.

Proficiency in CRM software and other sales management tools is an advantage.

Benefits

Financial Incentives:  Competitive salaries, performance-based bonuses, referral bonuses for new customers and employees.

Work-Life Balance & Flexibility:  Generous paid time off, paid parental leave, flexible work arrangements where possible.

Professional Development & Growth:  Monthly workshops on the latest fashion trends, quarterly leadership development sessions, opportunities to attend industry conferences, clear career progression plans with defined promotion pathways.

Health & Wellness Benefits:  Health insurance coverage, mental health support programs, employee wellness initiatives.

Employee Engagement & Culture:  Fun workplace environment with seasonal team events and celebrations, annual company retreats or team-building outings, employee recognition programs with awards for outstanding contributions, opportunities to participate in community and charity events related to children's welfare.

Exclusive Perks for Parents & Kids:  Priority access to limited edition products for employees, bring-your-child-to-work days, discounts on children's products.

Location: Ikeja, Lagos Employment Type: Full-Time (Onsite) Salary: ₦200,000 Gross Monthly Experience: 3 – 5 Years

Role Overview

We are seeking a highly driven Healthcare Business Development Executive to spearhead growth initiatives in our healthcare services division. The successful candidate will be responsible for identifying new business opportunities, building strong client relationships, and driving revenue growth through healthcare partnerships, hospital collaborations, and corporate accounts. This role requires a dynamic professional with a solid background in healthcare business development, sales, or client relationship management.

Key Responsibilities

Identify and pursue new business opportunities within hospitals, clinics, HMOs, pharmaceutical companies, and healthcare organizations.

Build, develop, and maintain strong client relationships to achieve business growth targets.

Promote the company’s healthcare solutions and services to prospective clients.

Conduct market research to identify healthcare industry trends, competitors, and potential growth areas.

Prepare and deliver compelling business presentations, proposals, and pitches to clients.

Collaborate with internal teams (operations, clinical, and admin) to ensure quality service delivery to clients.

Negotiate contracts, service-level agreements (SLAs), and pricing with healthcare stakeholders.

Maintain accurate records of sales activities, client engagements, and business pipeline.

Represent the company at industry events, conferences, and networking opportunities.

Achieve set revenue, client acquisition, and retention targets.

RequirementsQualifications & Requirements

Bachelor’s Degree in Marketing, Business Administration, Healthcare Management, or related field.

3 – 5 years’ proven experience in business development within the healthcare or medical services sector.

Strong knowledge of healthcare operations, HMOs, hospital systems, and medical service delivery.

Excellent negotiation, presentation, and communication skills.

Demonstrated ability to achieve and exceed business development targets.

Strong client relationship management and networking ability.

Proficiency in Microsoft Office Suite and CRM tools.

Highly self-motivated, results-driven, and able to work independently.

Benefits

Gross monthly salary of ₦200,000.

Attractive incentives/commissions based on performance.

Health Insurance (HMO) coverage.

Pension contributions.

Paid annual leave, sick leave, and statutory holidays.

Career growth opportunities in healthcare business development.

Supportive and professional work environment.

How to ApplyInterested and qualified candidates should send their CV and a cover letter to: with the subject line: Application for Healthcare Business Development Executive – Ikeja

Vacancy - Business Development Manager (mobile phones)

Office location: Ikeja, Lagos

Job Summary:

Our client is seeking an experienced Business Development Manager with a proven track record of sales conversion in the mobile gadgets space. The successful candidate will drive sales growth in mobile gadgets/consumer electronics covering B2B, B2C, and B2G sales

Key Responsibilities:

Develop and execute sales strategies to achieve revenue targets in set areasIdentify and pursue new business opportunities, building relationships with key decision-makersCollaborate with cross-functional teams to ensure effective sales support and deliveryAnalyze market trends, competition, and customer needs to inform sales strategiesMeet and exceed monthly and quarterly sales targetsNegotiate and close high-value deals and strategic partnerships.May be required to sell the training programs of the institute affiliated with the production factory of the organizationCoordinate production with the factory located in Osun state

Requirements :

At least 7 years of experience in business development, sales, or marketing of mobile gadgets and electronicsA hands on resource with management experience and own network of clients for sales conversionProven track record of sales conversions and revenue growthStrong understanding of the Nigerian market and industry trendsExcellent communication, negotiation, and relationship-building skillsAbility to work independently and as part of a teamStrong analytical and problem-solving skillsBachelor's degree in a relevant field (e.g., Business Administration, Marketing, etc.)

Preferred Qualifications:

Experience in B2B, B2C, and B2G salesKnowledge of mobile gadgets/consumer electronicsFamiliarity with training program sales and activation

Application

Interested and qualified applicants should send their CVs to   using BDM-APP-ELCT-24  as subject

Our client is a B2B SAAS fintech firm located in Osun State that provides credit, crypto, and compliance solutions for Startups and is looking to hire a Business Development and Sales Manager. The brand provides a secure and user-friendly infrastructure that makes it easier for businesses to be successful in the dynamic world of cryptocurrency exchange. This role reports to the Chief Executive Officer and will play a strategic role in driving revenue growth, expanding market presence, elucidating brand value proposition, and fostering key relationships. This position requires a dynamic and strategic professional with a proven track record in sales, business development, and a deep understanding of the Fintech Startup Industry. Summary of Responsibilities: Business Development: • Identify and pursue new business opportunities to expand the brand's market presence.• Conduct market research to understand trends, customer preferences, and competitive landscape.• Develop and implement strategic business development plans aligned with the brand's objectives. Sales Strategy: • Create and execute sales strategies to drive revenue growth.• Set sales targets and develop plans to achieve and exceed them.• Analyze sales data to identify areas for improvement and implement corrective measures. Client Relationship Management: • Build and maintain strong relationships with key clients, merchants, and partners.• Collaborate with existing clients to understand their needs and tailor offerings to exceed expectations.• Cultivate long-term partnerships to enhance brand loyalty. Brand Representation: • Participate on behalf of the company in exhibitions or conferences.• Arrange and participate in internal and external client debriefs.• Maintain a polished and professional image in all external interactions. Team Leadership: • Lead, mentor, and motivate the sales team to achieve individual and collective goals.• Conduct regular training sessions to enhance product knowledge and selling skills.• Foster a positive and collaborative team culture. Sales Collateral and Presentations: • Develop compelling sales collateral, presentations, and product and service catalogsPresent the brand's collections and offerings to clients in a captivating and persuasive manner. Research: • Conduct nuanced market research within the credit and crypto sphere to pinpoint evolving trends and latent business opportunities.• Using knowledge of the market and competitors, identify and develop the company’s unique selling propositions and differentiation.• Forecast sales targets and ensure they are met by the team.RequirementsFirst degree preferably in a related field such as Business or Marketing. • Hands-on experience in a B2B marketing capacity.• Proven experience in business development and Saas sales preferably enterprise software.• Familiarity with the crypto landscape is advantageous but not obligatory.• Experience speaking at tech industry events is advantageous.• Excellent communication, negotiation, and presentation skills.• Results-driven with a track record of meeting or exceeding sales targets.• Leadership and team management skills.• Capability to thrive in team settings within high-velocity environments.• Experience seeing projects through the full life cycle.• An execution-oriented mindset with the humility, drive, and scrappiness to get it done according to the outlined scope, budget, and timeline.BenefitsA fully furnished private accommodation

Job Title: Country Manager, Business Development (SAAS Industry) - Expat

Expert in leading Business development and Sales teams in the fast-paced and ever-evolving industry at Victoria Island, Lagos, Nigeria

We are seeking a dynamic and results-oriented country head of business development and sales to lead our business development and sales team in the fast-paced and ever-evolving SaaS reselling industry. As the head of business development and sales, he or she will be responsible for developing and executing strategies to drive revenue growth, manage key client relationships, and lead a high-performing business development and sales team. The ideal candidate is a strategic thinker with a proven track record of fostering a collaborative sales culture and achieving sales targets for SaaS products.

Business development and sales require separate teams and represent different functions. However, it is highly important that both strategies work in lockstep and are hyper-aligned to get most of the company’s broader sales efforts. It will be the role of the Director of Business Development and Sales to ensure that alignment. He or she will support the leadership in achieving the sales and revenue target by developing and carrying out an execution strategy, and he or she will also closely collaborate with the Director of Product and Vendor Management in strategizing product and sales alignment and with the Director of Marketing in curating promotional strategies to support business development and sales initiatives. The country head will define and identify the decision-making structures of market and industry segments, outline an outreach and communication hierarchy to align with the company’s internal team structure, and carry out high-level business development activities.

The country head will be responsible for identifying, nurturing, and acquiring new clients and business opportunities to drive growth and profitability. She or he will work very closely with the Director of Product and Partner/Vendor Relation Manager on the competitive positioning and feature set, as well as with marketing, to develop the most productive definition of the value proposition, the identification of the most effective communication channels, and the most cost-effective lead generation process. The process will be based on continuous and close interaction with potential customers, which involves carrying out major elements of traditional marketing and sales functions, such as building relations, requirement gathering, lead generation, nurturing, and opportunity qualification. The BD team will also be responsible for feeding in information and insights to the product and vendor teams.

Role and responsibilities:

Develop and implement comprehensive business development and sales strategies to achieve revenue targets and expand market presence. Monitor industry trends, competitor activities, and market developments to identify new opportunities and adjust strategies accordingly.

Lead and inspire the sales team by setting clear goals, providing ongoing coaching, and fostering a results-driven and collaborative environment. Establish sales objectives by forecasting and developing annual sales quotas for regions and territories and projecting expected sales volume and profit for existing and new products.

Drive revenue growth by identifying and pursuing new business opportunities and strategic partnerships. Lead by example in engaging key prospects, negotiating deals, and closing high-value sales.

Build and maintain a strong sales pipeline, leveraging existing relationships and generating new leads through networking, referrals, and cold outreach.

Create strong and effective stakeholder relationships. Understand and effectively communicate the company's value proposition, technology, process, and current partnerships. Represent the business at conferences, trade fairs and networking events

Cultivate and maintain relationships with key clients at both senior and mid-management levels, understanding their needs and challenges to position our products, solutions, and services effectively.

Collaborate closely with the customer success management team to ensure a seamless customer experience and identify upsell and cross-sell opportunities.

Maintaining an effective sales team by recruiting, training, and mentoring a high-performing sales team, providing continuous feedback, and providing professional development opportunities. Foster a culture of accountability, teamwork, and innovation within the sales department.

Implement and optimize sales processes, tools, and technologies to streamline workflows and enhance the efficiency of the sales team.

Regularly analyze sales performance metrics and generate reports for senior management, offering insights and recommendations for improvement.

Work closely with marketing, product, and finance teams to align sales strategies with overall company goals and product offerings.

Collaborate with the executive team to provide input on market trends, customer feedback, and competitive positioning.

Responsibilities: 

Develop and implement comprehensive business development and sales strategies to achieve revenue targets and expand market presence. Monitor industry trends, competitor activities, and market developments to identify new opportunities and adjust strategies accordingly.

Lead and inspire the sales team by setting clear goals, providing ongoing coaching, and fostering a results-driven and collaborative environment. Establish sales objectives by forecasting and developing annual sales quotas for regions and territories and projecting expected sales volume and profit for existing and new products.

Drive revenue growth by identifying and pursuing new business opportunities and strategic partnerships. Lead by example in engaging key prospects, negotiating deals, and closing high-value sales.

Build and maintain a strong sales pipeline, leveraging existing relationships and generating new leads through networking, referrals, and cold outreach.

Create strong and effective stakeholder relationships. Understand and effectively communicate the company's value proposition, technology, process, and current partnerships. Represent the business at conferences, trade fairs and networking events 

Cultivate and maintain relationships with key clients at both senior and mid-management levels, understanding their needs and challenges to position our products, solutions, and services effectively.

Collaborate closely with the customer success management team to ensure a seamless customer experience and identify upsell and cross-sell opportunities.

Maintaining an effective sales team by recruiting, training, and mentoring a high-performing sales team and providing continuous feedback and professional development opportunities.

Foster a culture of accountability, teamwork, and innovation within the sales department. Implement and optimize sales processes, tools, and technologies to streamline workflows and enhance the efficiency of the sales team.

Regularly analyze sales performance metrics and generate reports for senior management, offering insights and recommendations for improvement.

Work closely with marketing, product, and finance teams to align sales strategies with overall company goals and product offerings.

Collaborate with the executive team to provide input on market trends, customer feedback, and competitive positioning.

RequirementsRequirements

Experience: preferred Age up to 35–45 years.

Qualification: A person should have a technical background with a Masters or equivalent. up to 10 years of related experience or an equivalent combination of education and experience in a related industry.

Proven success working in a fast-paced, high-growth environment; keen business sense; the ability to find creative, business-oriented solutions to problems

Desire to own projects and exceed expectations, with ability to find solutions and deliver results within a rapidly changing, entrepreneurial, technology-driven culture 

Excellent interpersonal skills, with the ability to communicate effectively with management and cross-functional teams for both technical and non-technical audiences 

Complete analytical skills; adept at constructing reports, evaluating data, and making strategic recommendations based on data and trends, sales forecasting, establishing high levels of quality, accuracy and process consistency for the sales 

Excellent reporting skills to provide key business insights, including, but not limited to, demand generation, pipeline forecasts and trends, conversion rates, target accounts, market segmentation, win/loss, etc.

Ability to understand the impact of operational initiatives from a sales or marketing person's perspective, monitor the quality of marketing and sales information and define data improvement program Desired skills and proficiencies:

Presentation Skills 

Client Relationships 

Emphasizing Excellence 

Negotiation 

Prospecting Skills Creativity Sales Planning Independence 

BenefitsBenefits

Salary plus other benefits as per company SOPs. : salary Up to 3500 USD is not a constraint for the right candidate. Family status is optional and positive for deserving candidates.

Apply at:  and " "

Note: Only shortlisted candidates will be contacted.

Location: Ikeja, Lagos Employment Type: Full-Time (Onsite) Salary: Open (Negotiable based on experience) Experience: 3 – 5 Years (Recruitment/HR Consulting industry experience required)

Role Overview

We are seeking an ambitious and results-driven Business Development Manager with proven experience in the recruitment/HR consulting industry. The ideal candidate will be responsible for driving business growth by acquiring new clients, managing existing relationships, and promoting recruitment and HR outsourcing solutions. This role requires strong business acumen, a solid understanding of recruitment processes, and the ability to build sustainable client partnerships.

Key Responsibilities

Identify, develop, and secure new business opportunities for recruitment and HR services.

Build and maintain strong client relationships to ensure repeat business and long-term partnerships.

Understand client recruitment needs and work closely with the recruitment team to deliver tailored solutions.

Develop and execute strategic business development plans to achieve revenue targets.

Prepare and deliver professional pitches, proposals, and presentations to prospective clients.

Conduct market research to identify trends, competitor activities, and business opportunities.

Negotiate contracts, service-level agreements (SLAs), and pricing with clients.

Collaborate with internal teams (Recruiters, HR Consultants, etc.) to ensure excellent service delivery.

Maintain accurate sales records, pipelines, and reports to management.

Represent the company at networking events, industry conferences, and client meetings.

RequirementsQualifications 

Bachelor’s Degree in Business Administration, Human Resources, Marketing, or related field.

3 – 5 years proven experience in business development within a recruitment/HR consulting firm (essential).

Strong understanding of recruitment processes, HR outsourcing, and workforce solutions.

Excellent communication, presentation, and negotiation skills.

Proven track record of meeting and exceeding sales or business development targets.

Strong client relationship management and networking ability.

Self-motivated, result-oriented, and able to work independently with minimal supervision.

Proficiency in Microsoft Office Suite and CRM tools.

Benefits

Competitive and negotiable salary (based on experience).

Attractive commission/incentive structure based on performance.

Health Insurance (HMO) coverage.

Pension contributions.

Paid annual leave, sick leave, and statutory holidays.

Professional growth opportunities within the HR consulting industry.

Dynamic and supportive work environment.

How to Apply Interested and qualified candidates should send their CV and a brief cover letter to: with the subject line: Application for Business Development Manager (Recruitment) – Ikeja

Vacancy:  GRANTS, PARTNERSHIP AND BUSINESS DEVELOPMENT LEAD (NGO)

Job Location : Lagos, Nigeria

Our client is a non-profit organization focused on raising dynamic, innovative, and principled leaders who will drive positive transformation in Africa. The organization provides relevant and tailored interventions that support effective youth transitions in the area of education, entrepreneurship & employability, civic participation and social mobility for young Africans.

CORE DUTIES AND RESPONSIBILITIES

Grants and Partnership

Report to and work closely with the Director of Programmes and the leadership team in developing and implementing the organisational strategy, with a strong focus on cultivating new, and leveraging existing relationships and partnerships with local and international partners to ensure the sustainability of the organization.Responsible for managing the life cycle of grants from prospecting through reporting phases; Grants applications, proposals, and concept note development and maintaining a pipeline of multiyear grants and partnerships to increase funding streams and networks globally.Analyse and make recommendations regarding emerging industry trends, expansion opportunities, internal business opportunities, and business process improvement; Prepare strategic frameworks, analyses, and storylines to support leadership and management decisions.Responsible for managing the life cycle of grants from prospecting through reporting phases; Grants applications, proposals, and concept note development and maintaining a pipeline of multiyear grants and partnerships to increase funding streams and networks globally.Attend partnership and sponsorship meetings; Prepare high-quality and engaging pitch documents for these meetings.Plan and operationalize robust relationship-building activities with partners; Maintain relationships with decision-makers at high levels; Develop and maintain an extensive data bank of all partners and funders; liaise and expand networks with current and potential donors and stakeholders.Support the creation and implementation of fundraising strategy, marketing campaigns, community outreach events, and other PR activities.Work with leadership in coordinating business development activities, leveraging the organization's assets, core competencies, and resources to support income generation.Participate in key donor meetings, and initiate donor contacts, when necessary, to foster long-term collaboration and engagement. Proactively seek donor intelligence on prospective new opportunities or partnerships.Identify and disseminate information on new funding opportunities from bilateral, multilateral, government agencies, foundations, corporations, other institutional donors, private sector, and non-traditional donors.Cultivate business relationships with external stakeholders and potential partners for large-scale or strategic funding opportunities, either as a prime or sub-recipient in joint ventures.Lead the development and submission of high-quality grant proposals, including writing, budget preparation, and coordinating with relevant departments.Ensure compliance with all grant requirements, including timely and accurate reporting to funders.Manage grant agreements, track grant performance, and maintain comprehensive records of all grant activities.Develop and implement business development strategies to achieve targets and support organizational growth.Identify and pursue new business opportunities, including contracts, sponsorships, and strategic initiatives.Develop proposals, negotiate contracts, and close deals to generate funds and support programmatic activities.Develop and execute a comprehensive partnership strategy to enhance organizational reach and impact.Identify and engage potential partners, including corporations, non-profits, educational institutions, and government agencies.Build and maintain strong, mutually beneficial relationships with partners, ensuring alignment with organizational goals.Lead collaborative projects with partners, including joint initiatives, team members, co-branded programs, and shared resource arrangements.Ensure all grants, business development activities, and partnerships align with the organization's strategic goals and mission.Collaborate with internal teams to support the successful implementation of funded projects and initiatives.Develop metrics to assess the effectiveness of grants, business development efforts, and partnerships, and report on progress to executive management.

The required candidate should possess the following:

4-7 years experience with M.Sc./MBA/PhD or 7-9 years experience with a Bachelor's degree with relevant experience as a business development professional skilled in strategy development and implementation.Experience in grants management and philanthropy in the social sector will be an added value.Track record of success in creating businesses, grant writing, partnership and relationship building, leading marketing, fundraising, and high-level stakeholder management.High level of creativity, pitch expert and problem solving and conceptualization.Possess very good interpersonal skills, negotiation skills, sound judgment, and strong work ethics.Strategic thinker with the ability to think holistically about the organization’s mission and bottom lines.A keen eye for details and an insightful analyzer.Excellent communication and speaking skills with the ability to deliver presentations at major industry events and conduct interviews with the media.Very strong proposal and grant writing skills

Key Competencies required to succeed in this role

Stakeholder Management SkillsPitching ExpertStrategic Expertise SkillsFinancial Management SkillsBudget Management Skills.Organizational SkillsProgram and Project Management SkillsTraining Facilitation SkillsNetworking SkillsRisk Management Skills

Method of Application

Interested and qualified applicants should forward their CVs to   using APL-54-24  as subject