Branding according to empirical literature is the creation of three dimensional characters of a product. It is further described in terms of name, packaging, colours and symbols that help to differentiate the products from its rivals. And also helps the customers to develop a relationship with the product. The practice of product branding is very crucial in determining the degree of sales performance of business organisations. The purpose of this study is to find out the benefits of product branding and the impact on sales performance of manufacturing firms. This study adopts both secondary and primary sources of data collection to gather information. The primary source of data was collected through survey method with the use of structured questionnaires. The questionnaires were directed to 150 respondents who are members of staff of a Coca-Cola Company plant located in Lagos, Nigeria as well as consumers of a particular Coca-Cola brand. Secondary data was gathered from journals, conference articles, internet sources, textbooks and unpublished works. Linear regression was chosen as the method of statistical analysis. The linear regression was chosen because it works well with the Likert scale measurement style which was used to draw up the questionnaires. The study finds that product branding is very significant to improving sales performance of manufacturing firms. Hence decision makers in the manufacturing sector in Nigeria and elsewhere are advised to consider brandingas an essential ingredient to enhanced brand performance.