While factors that affect students’ academic performance have been well investigated, the extent to which school physical resources determine students’ performance in Mathematics, to the best knowledge of the researchers, has received less academic attention within the Sagnarigu Municipality and hence the need to delve into the area to determine whether there is a relation between school physical resources and students’ academic performance in mathematics. The study adopted a quantitative approach with a survey design involving 372 students and teachers who were selected through Simple Random sampling technique to participate. Questionnaire was used to gather primary data which was complemented by extensive literature review. Descriptive and inferential statistics were used to analyse the data that was collected from the field. An Ordinary Least Square regression model was used to test the predictive power of school infrastructure, school facilities and teaching and learning materials over students’ performance in mathematics after a correlation statistical test indicated that there were multi-collinearity issues. The analysis revealed that students’ performance in mathematics was closely associated with school infrastructure, school facilities and teaching and learning materials. It was, therefore, recommended that stakeholders in education should ensure that Senior High Schools in Sagnarigu Municipal are given the needed infrastructure, facilities and instructional materials so as to improve instructional quality and raise students’ performance in Mathematics. Keywords: School Physical resources, Teaching and Learning Materials, Infrastructure, Facilities, Performance DOI: 10.7176/JEP/13-30-10 Publication date: October 31 st 2022