This document summarizes a study on policy reforms in Nigeria's health sector and their potential for poverty reduction. It finds that health sector reform aims to address deficiencies in healthcare systems. In Nigeria, reforms were undertaken to improve the country's poor health status as ranked by the WHO. The reforms established a framework to guide investments in key health system areas. The reforms recognize the relationship between health and poverty, aiming to reduce poverty through improving health. However, proposed health insurance policies generated controversies among Islamic scholars in Nigeria regarding their compliance with Islamic principles. Saudi Arabia implemented a successful health insurance program called Takaful based on Islamic guidelines.