The study area lies within the lower Benue trough, it is bounded by latitude 6^o30' N to 7^o30' N and 7^o30' E to 8^o30' E. Two aeromagnetic data sheets was obtained from Nigeria Geological survey  Agency (NGSA) with an approximate area of about 6050 km²and the data was analyzed using spectral analysis method. From the spectral analysis, a graph of loge was plotted against frequency and the depth to the centroid (Z_o) was calculated to range between 6.095 km and 9.55 km while the depth to the top of the boundary (Z_t) ranges between 0.796 km and 2.95 km. The Curie point depth (Zb) estimated ranges from 11.111 km to 17.402 km, the geothermal gradient varies from 33. 330 ^oC/km to 52.201 ^oC/km and the heat flow ranges from 83.325 mWm^-2 to 130. 501 mWm^-2. A plot of the Curie point depth versus heat flow values reveals an inverse linear relationship.  From the results, the study area has a potential for the generation of geothermal energy. Further geophysical investigations should be carried out within the study area for confirmation.