The study was designed to ascertain the influence of differential distribution of resources on academic performance of commercial department students in secondary schools in Oyo WLGA of Oyo State. Descriptive survey design was used for the study. The targeted population for the study comprises all secondary schools in Oyo WLGA. The sample was drawn from public secondary schools out of all the schools in Oyo West out of these schools, 5 schools were sampled with one principal from each of the schools and 20 teachers. The sample consists of 21 respondents from each of the selected schools. The validity of the instrument was censured by giving the questionnaire to an expert in the field and necessary modifications resulting from renew were made in order to improve the face validity of the instrument. The questionnaire and observation schedule were to solicit opinion from respondents about the influence of differential distribution of resources on academic performance of students The findings revealed that most of the secondary schools in Oyo West are differentially provided with the school resources in terms of clerical staff, school building and instructional materials, some schools with inadequate resources have their students’ performance to be at pass level. The study thus concluded that there should be a policy guiding distribution of educational or school resources to schools and that provision of adequate teaching and learning resources should be enforced and thorough supervision of the teachers by the ministry of education