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Describes the new legal and regulatory norms in Spain which aim to protect children from the constant advertising and marketing messages that they are exposed to; these are in line with the Spanish Constitution’s concern for protection of honour, privacy and image, and they recognise that children have a naivety and credulity that must not be exploited. Outlines the specific product areas of protection, which cover tobacco, alcohol, toys, medicines and beauty products, dangerous products, and junk food. Moves onto specific activities like direct marketing, TV and radio, lotteries, games and gambling, pornography and sponsorship; and then to advertising and characters, including cartoons and celebrities. Concludes with restrictions on the advertising of products which involves children as actors: the emphasis here is that children must not be shown in dangerous situations, for instance with toys that are not safe for them at the age level shown.

This paper aims to examine the Nigerian advertising environment with children as the target audience in relation to its regulatory system.

A comprehensive review of the extant relevant literature was conducted to provide the needed framework for exploring the state of ethics in advertising to children in Nigeria.

While it is shown that Nigeria like most other countries of the world has regulations on advertising to children in place, some examples from the industry indicate that some of the advertisers/marketers are not embracing these fully, hence the recommendation for a robust strengthening of how these rules are being implemented.

The regulations will ensure a society which enjoys an ethically acceptable advertising with respect to children and their upbringing and safety, and will consequently be beneficial to all the stakeholders including the international community.

The paper reiterates the complexity inherent in the nature of the relevance of adverting to the life of children. Thus, it acknowledges its roles both as a beneficial tool which informs, educates, and offers social benefits; and the downside which revolves around its major criticism of being adopted unethically largely based on the irregularities in the way some marketers use it in the studied context.