The rate of infertility among Nigerian couples is increasing and child adoption is advocated as a solution. However, a number of the existing child adoption studies focus on females, with less research attention on men and this creates a significant gap in knowledge. Current studies on child adoption in Nigeria involving women participants reported cost, cultural factors and age among the challenges of child adoption. Therefore this study focused on men and their attitude towards child adoption based on the differences in their income status, age, and ethnic affiliations. The economic theory of fertility and the theory of symbolic anthropology explained how differences in income status, and ethnic affiliation would create differences in attitude towards child adoption among 200 men in Lagos State. The responses obtained were analyzed using One-way analysis of variance statistics. The findings revealed that males whose income status is classified as low reported negative attitude towards child adoption (M=42.073, SD=13.21), compared to other income statuses (F(197) = 16.64, p = 0.000). Thus, the economic theory of fertility was confirmed. The significant differences in the attitude of men towards child adoption based on ethnic affiliation (F(197) = 19.55, p = 0.000, also confirmed that culture is a reflection of our real world and our interpretation of culture is based on the symbols that function within our culture to guide and determine our actions. Differences in age were also significant in contributing to the differences in men’s attitude towards child adoption. It is recommended that government should award child adoption grants to families whose income status may be a factor in the inability to adopt children as an option to infertility challenges in their families. Advocacy messages may be utilized to create awareness among men on child adoption benefits focusing on the demographic variables investigated.