The study investigated the utilization of Mathematical Instructional Materials in Senior Secondary Schools of Akwa Ibom State. A total of twenty two (22) schools were sampled using random sampling from the three Senatorial Districts of the state. Random sampling technique was used to select forty (40) Mathematics teachers and two hundred and sixty (260) students from the sampled schools. Three research questions were formulated and three hypotheses were tested. t-test statistics were used to determine the extent of utilization of mathematics instructional materials at 0.05. The research instruments was Mathematics Instructional Materials Rating Scale (MIMRS), with the reliability coefficient of 0.75. The result of the research shows that there is a deficiency in the utilization of Mathematics instructional materials. The result of the research also revealed that there is a significant relationship between utilization of Mathematics Instructional material in the teaching of mathematics in Akwa Ibom State. The recommendation from the study is that Mathematics teachers should endeavour to utilize the available instructional materials for effective teaching of mathematics in secondary schools. Also the government should provide enough instructional materials for mathematic education in secondary schools.