The research was designed to find out effect of school location and gender-difference on the

performance of secondary school students in Mathematics in Gombe Local Government. Two

hypotheses were formulated and tested using t-test at 0.05 alpha level of significance. Stratified and

purposive sampling techniques were used to select six (6) Schools, simple random sampling was

used to select seven hundred and fifty (750) West African Senior School Certificate Examination

results of students from the schools for a period of five years. Results showed that there was

significant effect of School -location and gender - difference on the performance of students in

Mathematics and there was significant difference between the performance of urban and rural as

well as between male and female students. The recommendations and implication of the findings of

to the educational development in Nigeria were also highlighted.