The exchange rate between the US dollar and the Nigerian naira fluctuates constantly. To accurately determine how much a 300 - dollar Google Play card is in naira, one needs to consider the current exchange rate.

Exchange rates are influenced by various factors such as economic conditions, central bank policies, and global market trends. At any given time, they can change significantly. For example, if the exchange rate is 1 dollar = 410 naira, then a 300 - dollar Google Play card would be worth 300 * 410 = 123,000 naira.
To find the most up - to - date conversion, it is advisable to check with a reliable financial institution, a currency exchange service, or look at financial news platforms. These sources can provide the current exchange rate, which will give an accurate figure for how much the 300 - dollar Google Play card is worth in naira at that particular moment.