The cult of ancestors as a focal point of prayer in Ibibio traditional society is very apt and timely. The Ibibio generally do not believe that death is the absolute end of life, rather they believe that death is the termination of the physical life and the beginning of another life in the spirit world, which the death keeps interceding for the living kinsmen. The Ibibio society believe that the ancestors are the mediators between man and the supreme Beings. The Ibibio ancestors interact between the visible and the invisible world of man and the invisible world of the ancestors. However, the ancestors who are believed to be still around the living, keeping watch over their relatives, forms a focal point of prayer for the Ibibio traditional society. This paper adopts a historical method in looking at the position of the Ibibio ancestors and their relationship with the living. It is observed that no function is carried out in the traditional setting without prayer, calling the ancestors through incantation, pouring of food and sacrifice or libation to them to share in the joy of the people and for the betterment of their life. This paper has for reaching recommendations made, based on the findings of their work so as to remove the dilemma of fetish and controversies generated by the practice of worship of the people.