The conversion of a $75 Amazon gift card to Nigerian Naira depends on the current exchange rate. Exchange rates are constantly fluctuating due to various economic factors such as inflation, interest rates, and geopolitical events.

To determine the exact amount in Naira, one would need to check a reliable financial source or a currency exchange platform. These sources provide the most up-to-date exchange rates. For example, if the exchange rate is $1 = 410 Naira, then a $75 Amazon gift card would be equivalent to 75 * 410 = 30750 Naira.
However, it's important to note that the exchange rate can change at any time. So, if you plan to convert the gift card, it's advisable to do it when the exchange rate is favorable to you. Additionally, different exchange platforms may offer slightly different rates, so it's worth comparing to get the best deal.