Bangladesh had food deficit of about 3 million metric tons per annum in early 70’s for a population of about 75 million. The country achieved self sufficiency in food grain production for a population of 160 million in 2014 having the limitation of losing agriculture land out of cultivation of about 0.92 percent per annum for other use. This huge achievement in food grain production particularly paddy production is mainly blessed with improved production system where irrigation, fertilizers and quality seeds played the key role.  Over fifty percent of the total food grain of the country produces in boro season (November- May). The country needs about 4 million metric tons of chemical fertilizers like Urea, TSP, MP etc. in year of which urea alone claims about 3 million metric tons. This urea partly produces in the country by using costly natural gas and partly imports from other countries. The marketing channel of fertilizer from industry or buffer stock up to the end users (farmers) is a major issue considered for optimum paddy production. The present study addresses governance issues in urea fertilizer distribution for boro cultivation. The study was conducted in four out of the six major ecological zones of the country. Data were collected through interviews, focus group discussions and consultations of different secondary materials. It reveals from the study that demands for urea fertilizer from union and upazila level to the district level has been inflated in many cases. The number of dealers varied from upazila to upazila and the consequent allocation of fertilizers among the dealers also varied widely from upazila to upazila and also from union to union. The profit was significantly different for the dealers of different upazilas although the security money of each dealer was similar (Th. 2 lakh). Among the recommendations – creation of an environment of involving stakeholders in the need assessment of fertilizer at the union level; need assessment for urea through plot to plot assessment at the field level; and dealers should be made accountable to a closer authority particularly UP and UZP should be ensured were important.