By Camillus Eboh

ABUJA, April 15 (Reuters) - Tensions ran high in many places across Nigeria on Sunday as voters awaited results from state elections a day earlier that were marred by rigging and violence.

At least 40 people were killed in fighting linked to intimidation and electoral fraud, local newspapers reported.

Problems included late and non-arrival of materials, fake results sheets, voter intimidation, armed thugs snatching ballot boxes, confusion over the voter register and under-age voters, witnesses said.

Senate President Ken Nnamani, a member of the ruling People's Democratic Party (PDP), said there was almost no voting in his native Enugu in southeastern Nigeria because ballots never arrived or arrived very late.

"The exercise was an abysmal failure. If they call a result in Enugu it will be based on manipulation. I'm concerned about the legitimacy of the emerging government," he told Reuters.

The Independent National Electoral Commission said it was generally satisfied with Saturday's vote. INEC spokesman Philip Umeadi said first results would be announced later on Sunday.

The PDP currently controls 28 of 36 states, and the state elections are a test of its strength going into next Saturday's presidential poll in Africa's most populous nation and top oil producer.

There are about eight states where PDP's dominance is vulnerable, and diplomats feared more violence in these places when results are announced.

OFFICES BURNED

Youths protesting the absence of ballots in the southern Anambra and Delta states torched three INEC offices, while an election officer was stripped naked and abducted in the eastern Ebonyi state.

Alaowei Afro, a traditional ruler of the Iduwini clan in the southern oil producing Delta state, said there were no elections in his area due to an absence of materials.

"If they announce a result, there will be so many problems because no one voted. There will be a crisis. The only way to avoid it is if they cancel and say they will do the election again," he said.

Nigeria returned to democracy in 1999 after three decades of almost continuous army rule, and these polls should bring the first handover from one elected president to another since independence in 1960.

"If people impose themselves on the electorate it's no better than military rule. The erosion of our democracy is horrendous," Senate President Nnamani said.

With unrivalled funds and powers of incumbency, the PDP should normally have coasted to victory, analysts say.

But endemic corruption, failure to deliver basic services and deteriorating security have boosted the chances of the opposition in many states.

A top PDP member said he expected the party to win the presidential polls if it holds onto at least 21 states.

Dozens of people had been killed in political violence in the months leading up to the poll. Controversial indictments for fraud have disqualified dozens of mostly opposition candidates.

Poor preparation of the voter register and lack of accreditation for observers also raised doubts about the credibility of the exercise. (Additional reporting by Estelle Shirbon in Port Harcourt, Daniel Flynn in Lagos, Tom Ashby in Abuja)

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