The Flying Eagles had made a bright start to the competition, with an opening day 2-0 triumph over defending champions Ghana but they couldn't extended their winning momentum against the Burkinabes.
The Burkinabes rallied and restored parity when Nigeria captain Oluwatosin Adegbite was adjudged to have fouled the Young Stallions striker Yacouba Konate in the box and Burkina Faso captain Abdel Rachid Zagre sent Nigeria goalkeeper Nathaniel Nwosu the wrong way for the equaliser just before the hour mark.
Goalkeeper Philippe Mare brought down a Nigerian striker in the box and the referee wasted no time in awarding the second penalty kick of the match before Ibrahim Yahaya sent Mare the wrong way for Nigeria to restore their lead in the 70th minute only for Cyriaque Kalou to requalise with a powerful shot in the box.
The result at the Seyni Kountche Stadium in the Nigerien capital means the Flying Eagles finish their Group B campaign with four points and are through to the next round, regardless of the result from other second round match.
On the other hand, second-placed Burkina Faso will need at least a draw in their last group match against bottom and title holders Ghana on Saturday to guarantee their place in the semi-final of the seven-nation regional tournament.