He argued that the value of the building could have been five times the amount used.
Magu had earlier revealed on April 22, 2018, that President Muhammadu Buhari prioritised the completion of the building as a show of his commitment to the war against corruption.
During a tour of the new complex in Abuja on Wednesday, May 9, the acting chairman said criticism against the erection of the building is unfair because its value could have been five times the amount used.
He further argued that the building, with the equipment procured, will greatly enhance the agency's ability to fight corruption in the country.
He said, "Are you saying that N24 billion is too much for this edifice? Then you must be joking. Do you know what we have here, just because we procure most of the equipment? If you go and ask any other valuer, they will charge you more than N100 billion. Go and see the transformers and the clinic alone, other persons could have used more than N24 billion.
"I am telling you that before you get a property like this, people would ask you for five times the price we used. If you like, you can go round the whole country, but you cannot get a property of this magnitude for N24 billion.
"With the relocation to a more befitting office, the EFCC will be adopting a winning formula in its anti-corruption drive. We have relocated, so we are going to change strategy. We will fight it to the extent that you will be satisfied that we have fought enough."
The Federal Executive Council (FEC) had approved N18 billion for the 10-storey building on November 24, 2010, during the tenure of former president, Goodluck Jonathan.
The project was initiated when Farida Waziri was the EFCC boss but hit a snag under the leadership of Ibrahim Lamorde who couldn't push its completion through before Magu was brought in to head the agency.