This study investigated the relationship between gender, school location and students mathematics achievements in secondary schools. Six secondary schools were selected, urban and rural areas with a total of 210 students, selected from all the sampled secondary schools. Mock Examination results in SS2 students were collected from the Benue State Examination Board (BSEB) and analyzed using Mean, Standard deviation and persons correlation coefficient. Two research questions and hypothesis were formulated and tested. The result revealed that gender, and school location has no significant relationship with students recommendations were made as well as suggested for further study.