This study aimed at analyzing instructional materials to students’ ratio among Junior Secondary Schools in Gumel, Maigatari, Gagarawa and Sule-Tankarkar federal constituency of Jigawa state, Nigeria. The objective of this study is to determine the current instructional materials to students’ ratio, as well as exploring potential implication of the ratio on students’ learning. The study adopted a survey research design which involves collection of data directly from a sample population, analyse and make conclusions on the bases of the data. The population of this study comprises all the Junior Secondary Schools in the four local governments of the constituency. However, stratified random sampling technique was adopted in selecting the sample for the study from the population. Data obtained in this study was analyzed using simple ratio statistical tool. Results obtained indicates that instructional materials (particularly audio & audio-visual materials) were general not available in the schools within the four local governments. Major variability in the availability of instructional materials were found between schools within the local government areas and between the local government areas. It is therefore recommended that government and other stakeholders in the education sector in the state should ensure that such materials are made available to schools so as to promote effective teaching and learning. Teacher should as well be trained to acquire appropriate skills on how to improvise such materials where necessary.