Both players had a great year and won trophies with both club and country.Many nigerians think Mikel deserves it.But comparing the performance of both players for club and country together(and not country alone) ,personally i think Victor Moses did better and deserves it more than Mikel(If any Nigerian is to win it this Year).
I will compare their performance for both club and country.
I'll start with country first.

Nations Cup:-Both Players were fantastic in the Nations Cup nigeria won early this year.But IMO i think Moses did better than Mikel in that tournament.Moses countributed more with crucial goals that helped us qualify from our group,provided some amazing assists and was involved in the build up play to most of the goals nigeria scored in that tournament.
Mikel too bossed the midfield in all the matches nigeria played and provided some good assists with some fantastic passing.
But overall i think moses did better and deserved to win the most valuable player award ahead of Pitroipia.

Worldcup qualifiers:-
In the worldcup qualifiers played this year,moses missed some matches due to injury but was great in all the matches he featured aside from the last game against ethiopia.
Mikel too has been excellent in all nigeria's qualifying matches.So to me both players have performed equally well in the qualifiers.None has been better than the other in the qualifiers.

Confederations Cup:-
The Only tournament i think mikel edged Moses was in the confederations cup were he was fantastic.Mikel was a Joy to watch in all the matches and scored a wonderful goal.But moses didnt feature due to injury.And besides even though mikel did well,the nigerian team didnt.

So in all Both made Key contributions to the success of the nigerian team this year.And i think their overall performance throughout this year for nigeria has been equal.

Club Performance:-Victor Moses clearly outshined Mikel in club performance by a huge gap.
Its quite surprising(i too didnt believe it) that Moses made more appearances than Mikel at Chelsea last season.
Moses=42 Appearances,32 Starts in all competitions.
Mikel=38 Appearances,31 Starts in all competitions.
Chelsea won the europa league and Victor Moses played a huge part in chelsea winning it.He scored crucial goals in all chelsea's matches right from the quarter-finals,but unfortunately he missed the finals due to a minor injury.
Victor Moses was rated chelsea's 2nd best player in the europa league behind torres.
Mikel won the europa league,but he played little or no part in chelsea winning it.He made only 1 Appearance in the round of 16 and contributed little.
Moses scored a total of 10 goals and provided a total of 4 assists(6 of the goals were scored this year) for chelsea last season which is very Okay for a Winger.
But Mikel didnt have a good season with chelsea at all.
This season Moses has been a regular for liverpool since his move.Performance has been decent so far and has a goal to his name.
Mikel has improved his performance and has been great for chelsea this season compared to last season,scored his 1st ever league goal.But he is still struggling to make chelsea's starting lineup for important games.His role so far this season has been mostly that of a "super-sub.

So in conclusion,i think Moses deserves the award ahead of Mikel because Moses did well for both club and country.He played a key part in nigeria winning the AFCON and chelsea winning the europa league.
But Mikel only did well for nigeria.He played a key part in nigeria winning the AFCON.But his club performance hasnt been so great this year,although he has improved recently,thats not enough.
And remember African Player of the year award is not given based on National team performance alone.Club performance matters too.

So for me,Moses Over Mikel,IF ANY NIGERIAN IS TO WIN IT THIS YEAR.Only Yaya can stop either of them winning it.I pray not.
What do Y'all think ?.Sentiments and favouritsm aside please.

Sentiments aside I think mikel was splendid in the afcon and moses was exceptional while yaya toure struggled mostly due to his side's poor form and it is no fault of his(a tree cannot make a forest).
But coming to club performance, I think yaya edges the two nigerians; he is the power house of mancity. Moses is also a very crucial figure for liverpool while mikel is mostly negleted for chelsea which really isn't a fault of his but because chelsea boast of a very robust talent in the midfield department. Comparing mikel and moses, I think moses deserves it more but that is because mikel hasn't been given the chance to prove himself. #thatsall

It's difficult to conclude, who's better. In my view, both are important to SE, but not so to Chelsea. If one thinks Moses is better,why is he on loan? For Toure, he out-shines them at club level.

Good Job coach!!You are just two weeks away to retaliate the chickens and silence their fans.2-1 is a narrow margin. I know we can turn this around and shine in Rio with our Barca style play and our beautiful national color. Those chickens and their ugly fans won't deserve to go to Rio. Rio is only for those who play beautiful soccer and good looking people, not for a full time scammers, corrupts and oil diggers. Ethiopia 2-Oil Diggers-Scammers 0,come the 16th. UP ETHIOPIA ,!!

Hey Nigerians, what is all these fear? why cant
be respectful, you have the afcon champion
team. Be proud for that. But also accept that
the Black Lions have played and were better
than the super eagles in the first leg. Also be
happy for wining the game you didnt deserve
to. And from what I can see you are just in a
denial which this unreasonable pride is going
to humiliate you badly at last. Believe me from
recent records, the Black lions are doing well
when they first experience a loss. They are
going to be a nightmare for the super eagles.
By that time you will wish you had given us the
respect we deserve from the begining.

Hey Nigerians, what is all these fear? why cant be respectful, you have the afcon champion team. Be proud for that. But also accept that the Black Lions have played and were better than the super eagles in the first leg. Also be happy for wining the game you didnt deserve to. And from what I can see you are just in a denial which this unreasonable pride is going to humiliate you badly at last. Believe me from recent records, the Black lions are doing well when they first experience a loss. They are going to be a nightmare for the super eagles. By that time you will wish you had given us the respect we deserve from the begining.

I hope Waliya silence the Nigerian funs. Both the team and the funs are so cocky. It will be the best thing for our continent if Nigeria never make it to World Cup. We will be seeing WC 2010 all over again. I believe God always teach the arrogant. The nigerian coach is the only coach that actually sets up a friendly much with Italy for WC that he has not qualifyed (so arrogant !). Go Waliya, Go Ghana!!

@deo what made you think Nigeria qualified? Even Ghanians don't talk the way you guys do The score was only 2:1! It was not 6:1! If 2:0 or 3:2 will allow Ethiopia advance. Anything is possible. We all know at the moment, Nigeria is good only on paper! So keep your arrogance and Waite for November 16.

@DEO, The entire world knows that Nigeria won that game because of that monkey Cameroonian ref. The disallowed clear goal and the denied penalty are just a few unfair calls made by your monkey brother, the Cameroonian ref. I am sure we would convincingly beat your chickens if we don't experience another unfair monkey affair in Calabar. Then you would watch the game from the comfort of your oil digging site, not RIO.

Emmysteve: @DEO, The entire world knows that Nigeria won that game because of that monkey Cameroonian ref. The disallowed clear goal and the denied penalty are just a few unfair calls made by your monkey brother, the Cameroonian ref. I am sure we would convincingly beat your chickens if we don't experience another unfair monkey affair in Calabar. Then you would watch the game from the comfort of your oil digging site, not RIO.

dis boi is madt sumhw

Emmysteve: I hope Waliya silence the Nigerian funs. Both the team and the funs are so cocky. It will be the best thing for our continent if Nigeria never make it to World Cup. We will be seeing WC 2010 all over again. I believe God always teach the arrogant. The nigerian coach is the only coach that actually sets up a friendly much with Italy for WC that he has not qualifyed (so arrogant !). Go Waliya, Go Ghana!!

U ar so proud like ur pathetic coach, I wouldnt av reply if only u av a tinking cerebrum. Ur silly coach makes so much mouth about teaching super eagle some football lessons but @ last dey ar d one thought goal line technology. I was aware of hw ur football federal plot 2 discipline super eagle counting on altitude, bad bumping pitch and ur hot racing team, u almost succeded with dis plot but super eagle use experience and lack of experience between ur team and ur pathetic coach 2 win. If it was super eagle dat as dat 71% possesion dat day, am sure u would av conceed noting less dan 6 goals. U had great chances dat dey but ur inexperience team screwed it up

Burkinafaso beat ethiopia 4-0 with 10 man team during afcon Y we flog burkinafaso 1-0 and 4-1 respectively, so eagle is nt anthelop mate in any dept in football.My secondary sch field is far better dan ur addis-abbaba stadium, wat a shame , a country capital city 4 dat matter. If u watch d match ,u will c dat our boys was unable 2 hold ball @ all, which is an effect of ur fucking weather. Ur team is so poor, dat dey ar easily affected psycologicaly, dere goal scoring senses is Zero. Wat a shame.