This study was entitled Perceptual Learning Styles of Students and Its Effect to their Academic Performance. The study aimed to know the Perceptual Learning Styles of Grade 12 GAS Students and its effect to their Academic Performance. It also aimed to answer the following objectives What are the Learning Styles of the students What are the Academic Performances of the students in terms of learning style and Is there a significant difference between Academic Performance of the students in terms of their learning style This was a non experimental study and descriptive comparative since the researchers wanted to know the Perceptual Learning Styles of the Grade 12 General Academic Strand Students and compare their Academic Performance when grouped according to their Learning Styles. This was done by giving them survey questionnaires. The students that were included in the study comes from the five Grade 12 General Academic Strand sections that has a total population of 232. The total calculated sample size of respondents in this study using Slovin's formula is 147 with 5 percent margin of error. Names of all the students were taken and systematic sampling technique was used to get 147 random respondents. The instrument used in gathering data is in the form of self assessment questionnaires by Victoria Chislett MSc and Alan Chapman of 2005. The questionnaire was composed of 30 statements. 10 items corresponds to each of the Learning Styles. These were given to know the Perceptual Learning Styles of Grade 12 GAS Students in Agusan Sur National High School based on Fleming's VAK Learning Style Model. Data were analysed to identify, describe and explore the different learning style preference of Grade 12 GAS students of Agusan Sur National High School and determine its effect to their academic performance. The questionnaire includes the respondent's profile such as name and their average grade during the first semester. A total of 147 self assessment questionnaires by Victoria Chislett MSc and Alan Chapman of 2005 were distributed to the selected respondents. It was composed of 30 statements where 10 of which corresponds to each of the learning style identified by Neil Fleming in his VAK Learning Style Model. The following findings were obtained based on the analysis and interpretation of data. The Perceptual Learning Style of the Grade 12 General Academic Strand are arranged in descending order as follows Visual Learning 48 , Auditory Learning 30 , Kinesthetic Learning 17 , Visual Auditory 5 . The Academic Performance of the students in terms of their Perceptual Learning Style reveals that students who performs excellently in class are mostly Visual and Auditory learners. Both Kinesthetic and Visual Auditory learners respond desirably to class. Since the calculated value 0.002 is lesser than the probability value 0.005, there is a significant difference. Therefore, the students' Perceptual Learning Style affects their Academic Performance. It is therefore concluded that Visual and Auditory are the commonly used perceptual learning style of the students. Also, only few are inclined in Kinesthetic and the combination of Visual and Auditory. In terms of Perceptual Learning Style, the students who performs outstandingly are mostly Visual and Auditory Learners. Both Kinesthetic and Visual Auditory learners respond desirably to class. The Perceptual Learning Style of the students affects their Academic Performances. As synthesized from the findings and conclusions, the following recommendations were made The Visual aids that represent ideas using methods other than words, such as graphs, charts, diagrams, symbols, etc. will be very useful for Visual learners. Lectures, discussions and playing of audio tapes best suits the Auditory learners Fleming and Mills, 1992 . Kinesthetic students learn best by being active, and they often rely on physical interaction in order to master a concept Sarasin, 1998 therefore, role playing and other physical activities will be beneficial for them. On the other hand, the identified bimodal learners Visual Auditory can benefit from the combination of the teaching strategies that fits to both mentioned learning style. Rona A. Banas "Perceptual Learning Styles of Students and its Effect to Their Academic Performance" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-1 , December 2018, URL: https://www.ijtsrd.com/papers/ijtsrd18992.pdf