Among the Akpoku Etche people, death is feared and is never wished upon anyone. As an inevitable but painful reality, it disrupts the peace and stability of the community and brings immense sorrow by separating the deceased from close relatives and severing his physical relationship with the community. More distressing is the fact that death unleashes pain, anxiety, and emotional trauma upon the bereaved. This perhaps explains why the belief in reincarnation among the Akpoku people remains very strong.  Such a belief not only serves as a means of alleviating the grief and emotional burden associated with death, but also reassures the bereaved that the departed has not gone forever, but will return to continue his existence within the lineage and community. The study relied more on primary and secondary sources. Primary sources (oral interviews across various strata of Akpoku community) and secondary sources (published materials). Findings from the study revealed the people’s belief in the hereafter. The study recommends that indigenous Etche scholars and researchers should undertake systematic documentation of Etche beliefs and practices relating to reincarnation before such knowledge is lost through generational change.

Keywords:  Akpoku, Etche, Death, Reincarnation and Significance.