Paypal accounts do not have numbers as your paypal email address OR phone number identify your paypal account.
Or if you are talking about bank accounts the you can't add a bank account to a Nigerian paypal account.
Also the option to 'receive' paypal payments is sadly not available in Nigeria. You can only 'send' payments for purchases.
Paypal varies a lot country to country and can only offer the services that the banks / governments of that country allow it to offer. There are quite a few countries unable to receive paypal payments.