The conversion rate of a Google Play card to Nigerian Naira can vary depending on several factors. These factors include the current exchange rate in the market, which is constantly fluctuating.

To determine exactly how much a 30 Google Play card is worth in Naira, one would need to check the latest exchange rates. Financial institutions, currency exchange platforms, or online financial news sources can provide up-to-date information on the exchange rate between the currency associated with the Google Play card (usually the US dollar) and the Nigerian Naira.
Once the exchange rate is known, it can be used to calculate the value in Naira. For example, if the exchange rate is such that 1 US dollar is equivalent to a certain number of Naira, then the value of a 30 Google Play card (assuming it's denominated in US dollars) can be found by multiplying the exchange rate by 30. This calculation gives an estimate of how much the 30 Google Play card would be worth in Nigerian Naira at that particular time.