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This paper theoretically examines strategic thinking and the development of future leaders in Nigerian naval institutions, with a focus on Accounts, Budget, and allied naval offices. The objectives of the study include to determine the link between analytical strategic thinking and future leadership in Nigerian naval institutions; investigate the connection between creative strategic thinking and future leadership in Nigerian naval institutions; find the nexus between practical strategic thinking and future leadership in Nigerian naval institutions; analyse how relational strategic thinking may influence future leadership in Nigerian naval institutions. The study employs the extant literature method. It uses the Cognitive Domain Theory (1956). The research uses both conceptual and empirical literature to address the research objectives. It finds that that analytical strategic thinking is essential for future leadership in Nigerian naval institutions; there is a formidable connection between creative strategic thinking and future leadership in Nigerian naval institutions; There is a nexus between practical strategic thinking and future leadership in Nigerian naval institutions; relational strategic thinking is a strategic tool for sustainable future leadership in Nigerian naval institutions. The paper concludes that any naval institution that relegates strategic thinking to the background risks weak leadership in the future. It recommends that the Nigerian Navy needs to ensure that future leaders in its institutions demonstrate analytical thinking by being evidential and logical in their financial and allied dealings in the organizations; future leaders in naval institutions, especially accounts, budget and allied leaders, should learn to think outside the box so as to invoke innovativeness in their official assignments consistently; prospective and present leaders in naval institutions, especially accounts, budget and allied leaders, need to be realistic and practical in their efficient use of scarce resources; prospective leaders in naval institutions, especially accounts, budget and allied leaders, need to develop sound human relations and emotional intelligence competences to enhance their relational thinking abilities.