The Nigeria Centre for Disease Control (NCDC) has said 428 cases were reported across the country.
The infectious diseases agency said the new cases were logged in 13 states and the federal capital territory.
According to data from the NCDC, 634 people were discharged after recovering from the infection.
But eight persons have died from COVID-19 complications.
The NCDC said 25 confirmed cases reported for Imo state is for January 3, 16 confirmed cases reported for Akwa Ibom state is for December 31 (9) and January 2 (7), adding that seven confirmed cases reported for Kano state is for January 3.
The agency also said two confirmed cases reported for Borno state is for January 3, while 231 discharged cases reported for Imo state for January 3 are community discharges.
In total, 244,548 infections have been recorded with 216,814 recoveries and 3,053 fatalities across the 36 states and the FCT.