27 states spend n106b 35 varsities one year

It seems like you're referring to a news article or a statistic about the allocation of funds to universities in Nigeria. Here's a breakdown of the information:

• 27 states in Nigeria spent a total of N106 billion on 35 universities in one year.
• This means that each of the 27 states spent an average of N3.9 billion (N106 billion ÷ 27 states) on the 35 universities.

It's worth noting that this is a significant amount of money, and it's likely that the funds were used to cover various expenses such as staff salaries, infrastructure development, research grants, and other operational costs.

However, without more context or information about the specific universities and states involved, it's difficult to say whether this allocation is sufficient or not.