When Ojukwu returned from Ghana he met with Colonel Adebayo, Commodore Wey and Mr. Tim Omo-Bare at Onitsha.   At a follow-up meeting in Benin of the SMC on March 30, Ojukwu was absent - again citing safety - although he showed up in a helicopter at Benin after the meeting to meet with Col. Ejoor.   The next day, on March 31,  to coincide with the end of the financial year, he issued the Revenue Collection Edict 11 of 1967, which basically took complete control of all revenues from all sources in the eastern region, including Oil  ["Resource Control"].    The eastern government rationalized the revenue edict on the arguments that: 

	the federal government was in arrears of salaries due to those refugees that had been public servants;
	that it had to look after displaced persons - whose return to the safety of the east was presumably final;
	and that the federal government was also in arrears of monies due to the eastern region by statutory allocation.

Ojukwu followed up by promulgating legal education, statutory bodies council, court of appeal and registration of companies edicts.  He seized federal assets and parastatals in the east such as a third of the rolling stock of the Nigerian railways, 115 oil-tankers etc.. All non-Easterners (except Midwest Ibos resident in eastern Nigeria) were expelled from the East.  Civil servants and policemen of eastern origin who had not as of then returned were encouraged to return to the East.  The authority of the Federal Supreme court was revoked as the final court of appeal for eastern Nigeria.  It has recently come to light that at secret meetings with US diplomatic officials Ojukwu sought to establish what the reaction of the US would be if eastern soldiers were to capture Lagos. Records also indicate that Gowon, through intermediaries, flew a kite with British and American officials about possible military intervention by either or both countries to resolve the impasse.

On April 22, after an SMC meeting, Lt. Col. Gowon responded to Lt. Col. Ojukwu by imposing economic sanctions on eastern Nigeria. The SMC also released a programme for return to civilian rule in early 1969.  Two days later a Nigeria Airways F-27 plane enroute from Benin to Lagos was hijacked to Enugu ostensibly a reaction to the alleged decision of the federal government to stop Airways flights to the east.    At a meeting that day with foreign diplomats in Lagos, Gowon said:  "I want to make it abundantly clear that in the event of Lt. Col Ojukwu carrying out his threat to secede, this will be a clear signal in the first place to create a COR-State for the protection of the minorities in Eastern Nigeria whom we know do not want to part from the rest of the country.  This action of creating the COR-state will be backed by the use of force if need be."  But Gowon did not have the express backing - at that point - of the West, Midwest and Lagos, to use force.

On May 1st,  for example,  Chief Awolowo, in an address to western leaders of thought dissociated the west from any imposed military solution to the crisis and insisted that the east be kept within the federation (even if it meant looser constitutional arrangements as recommended on August 9, 1966 and reaffirmed at Aburi).  He also declared that "if the eastern region is allowed by acts of omission or commission to secede from or opt out of Nigeria, then the Western region and Lagos must also stay out of the federation."   He went further to say that in any adhoc committees that might be formed for the purpose of finding a peaceful solution, the West and Lagos would participate only on condition of equality with other regions.

The position of the North was also clarified at a meeting of northern leaders of thought on May 1st in Kaduna.  At this meeting the commitment of the North to the creation of more states (irrespective of location)  and support for the return to civil rule in 1969 were declared.  The turn around of the north to accept states creation was a significant departure from past attitudes.  But the North also criticized what it felt was the weak response of the federal government to what it felt was "defiance" on the part of Ojukwu.

Some members of the SMC,  - notably Colonel Adeyinka Adebayo in a subsequent speech on May 4  - also felt (like Awolowo) that force should not be used to resolve the impasse, as had indeed been pledged at Aburi.  But moves were already afoot for what seemed to be the inevitable.  Ojukwu publicly declared that force would be met with force. Since the early months of the year, certain diplomats of eastern origin had already been procuring weapons abroad using Nigerian diplomatic passports.  Certain businessmen of far northern origin were also making private arrangements to ship weapons into the country too.

Nonetheless on May 4th the National reconciliation committee sent a delegation led by Chief Awolowo to Enugu to find ways to defuse the situation.  Among terms given to the committee (by Ojukwu) for the participation of the East in peace talks were that there should be 'an agreed agenda', 'an acceptable venue', a defined 'time limit', as well as the termination of economic sanctions against the east and withdrawal of northern troops from Lagos.   When Chief Awolowo asked Ojukwu about the attitude of Eastern Leaders to the North and the question of secession, Ojukwu's response was "on the specific question of whether there is a possibility of contact with the North, the answer is at the battlefield." 

In any case, on May 17, in an effort to create conditions for a venue that would be safe enough to meet, the federal government sent a secret message to all governors stating that it had sent tentative feelers for a small British force to provide security for a meeting either at the National Institute for Oil Palm research (NIFOR) in Benin or on a British Aircraft Carrier or Frigate off the shores of Lagos. Unfortunately, some information media immediately went public to say that arrangements were being made for the British to send troops to crush the East.  Thus, this initiative died.  

A few days later on May 20, Gowon accepted the recommendations of the National Reconciliation Committee. Although Ojukwu said he did not recognize the group as constituted, members passed along his demands to the federal government.  After consultations, therefore, Gowon announced on May 25, that the SMC  had agreed to withdraw non-Yoruba troops from Abeokuta and Ibadan and establish a crash training program to increase the Yoruba representation in the Army.  This had always been a key demand of Ojukwu but was also later echoed by Yoruba leaders. To ease the process and avoid apprehension among the mostly northern soldiery, Lt. Col Hassan Katsina (Northern governor), Lt. Col Joe Akahan (Chief of Staff, Army) along with the Battalion Commander, Major Sotomi addressed the troops at Ibadan.  The plan was that they would mostly have departed Ibadan and Abeokuta by May 31, some to Apapa and Ikeja in the Lagos area, while others were to be transferred to the Jebba and Ilorin garrisons by train.  The SMC, citing the status of the city as the federal capital,  had rejected the suggestion that northern soldiers be removed from Lagos as well.  However, events quickly spiraled out of control and none of this came to pass.

On  May 26, one day after Gowon announced the withdrawal of northern troops from the west,  the Eastern Consultative Assembly met in Enugu.  On May 27 it issued a seven point resolution mandating Ojukwu (among other things) to declare "at the earliest practicable date, Eastern Nigeria as a free sovereign and independent State by the name of the Republic of Biafra."  Later that night (shortly after 9pm) Gowon declared a state of emergency in the country, assumed full powers as C-in-C and announced what later came to be known as Decree No. 14 of 1967 - States (Creation and Transitional Provisions).  The four regions became 12 states.  The eastern region was broken up into Central Eastern, South Eastern, and Rivers states - but Gowon made no move to change Ojukwu as the Military Governor of Central eastern state.

The 12 states and their governors follows: 

Benue-Plateau Mr. JD Gomwalk (Police) 

North-Western Mr. M. Faruk (Police) 

North-Central Major Abba Kyari 

Kano Mr.  Audu Bako (Police) 

North-Eastern Major Musa Usman (NAF) 

West Central Major David Bamigboye 

Rivers Lt. Alfred Diette Spiff (Navy) South-Eastern Major UJ Esuene (NAF) 

East-Central Lt. Col CO Ojukwu 

Western Col. RA Adebayo 

Mid-Western Lt. Col D Ejoor 

Lagos Major M Johnson 

While Ejoor and Adebayo retained their governorships, Ojukwu got his pruned, and Hassan Katsina was appointed Chairman of the Northern Council of States to oversee the transition to new states in the north.The reaction of the East was swift in rejecting the new arrangement.

At about 5am on May 30, Lt. Col CO Ojukwu declared secession and proclaimed the Republic of Biafra. Tracing a diary of events in 1966, Ojukwu stated (among other things) that: "The widespread nature of the massacre and its periodicity May 29, July 29, and September 29 show first, that they were premeditated and planned, and second that Eastern Nigerians are no longer wanted as equal partners in the Federation of Nigeria." 

Gowon did not accept the proclamation.    On June 1st,   1967, he was promoted Major-General,  finally resolving an undercurrent of regimental issues emanating from his rank and seniority.   By June 3, a total naval blockade of the bights of Benin and Biafra (later renamed 'Bonny') had been ordered. Oil tankers and other ships heading for Bonny and Calabar were intercepted and diverted.  Ojukwu declared a state of emergency in Biafra while Gowon brought prominent politicians into his cabinet.   

Ojukwu was formally dismissed from the Nigerian Army on July 1st.  He, however, became a General in the Biafran army.  The 'police action' land phase of what is now referred to by most as the Nigerian Civil War subsequently began in earnest at 0530 hrs on July 6, 1967. Troops concentrated at Vanderkya [in Benue State] under the command of Major Martin Adamu opened a barrage of fire in support of an assault on Garkem and Obudu in the Ogoja sector. A few hours' later troops under Major Sule Apollo opened up a second front from Ankpa and Idah toward Enugu Ezike and Okutu in the Nsukka sector.  

The war was to last 30 months (until January 15, 1970) and claim perhaps 1 million lives.  In the dying days of Biafran resistance Ojukwu departed for exile in Cote d'Ivoire.