The study was aimed at assessing the effects of COVID-19 pandemic on students learning mathematics. The study extensively reviewed related literatures and drew conclusions from the findings of these studies. Findings revealed that COVID-19 pandemic had both positive effects on students learning mathematics. The positive effects include enhanced individualistic learning amongst the students, helped the physically challenged mathematics learners, self development, and helped the prenatal mothers to learn mathematics at their comfort home. It has enhanced conference online learning, promoted online team work amongst students, promoted team work at home, job procurement and introduction of homeschooling. There were however, some challenges faced by students learning mathematics during COVID-19 pandemic which includes; lack of finance, inadequate power supply, barriers in communication, network problems, and unavailability of digital devices among other factors. In view of the above, the study recommended that E-learning system should be established in the educational system, good percentage of the income realized by the institutions and government during the pandemic should be utilized in the procurement of the necessary materials and equipment towards achieving the state goals and objectives, All components of administration and management of mathematics department through e-learning under the effect of covid-19 pandemic should be used to achieve the expected result, Constant seminars and workshops and Educational sector worldwide should have a backup system as to withstand any kind of academic threat or crisis irrespective of the location. http://www.rschst.edu.ng/journals/