The exchange rate between the US dollar and the Nigerian naira fluctuates constantly. To determine how much 100 dollars in Google Play gift card is in naira, one needs to check the current exchange rate.

Financial institutions and currency exchange platforms play a crucial role in providing the accurate rate. They take into account various economic factors that influence the value of the two currencies.

When converting, it's important to note that the rate can change within a short period. So, it's advisable to look for the most up-to-date rate to get an exact figure on how much the 100 dollars Google Play gift card would be worth in naira at any given time.