The proximate composition of Luffa Acutangula (sponge gourd) fruit collected from a dumpsite at Akpan Andem Market, Uyo, Akwa Ibom State was investigated. The parameters investigated were determined using standard biochemical methods. The proximate analysis of the leaves revealed that Luffa Acutangula (sponge gourd) is a poor source of protein (0.90) and lipid (0.30) but has very high carbohydrate content (68.20%), lignin (14.70%), hemicelluloses (15.80%) and cellulose (37.70%); moderate moisture (9.30%) and ash (10.40%). Results show that the plant can withstand moisture and will not deteriorate easily if used for food processing.