The 72-year-old had ruled Nigeria between 1983 and 1985 after taking power in a military coup d’etat.
Though the Independent National Electoral Commission (Inec) is yet to officially declare Gen Buhari as winner of the closely contested polls, jubilations have erupted on the streets of Africa’s most populous nation.
Results from Borno State are yet to be declared but Gen Buhari leads Mr Jonathan by at least three million votes.
It will be the first transition of power from a democratically elected government to another as the governing People’s Democratic Party (PDP) has ruled the country since the end of military rule in 1999.
Gen Buhari becomes the 7th head of state of the largest economy of Africa.
He has promised to root out Islamic militants Boko Haram, whose insurgency was pointed to as one of the banes of Mr Jonathan’s government.
By Emmanuel Kwame Amoh|3news.com|Ghana
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