This study assessed human and material resources for teaching and learning of mathematics in senior secondary schools Abuja, Nigeria. The purpose was to identify qualities of teachers, instructional resources and ascertain conditions of the instructional resources available for effective teaching and learning of mathematics in Senior Secondary Schools in Abuja. Three research questions and three null hypotheses guided the study. This study adopted descriptive survey research design. The population of the study consists of 358 mathematics teachers in the six Area Councils of the Federal Capital Territory Abuja. About 50% of the total population was randomly selected which gives 180 mathematics teachers as sample size. The instrument for data collection was a structured questionnaire and a checklist. A total of 180 copies of the questionnaires were distributed, 155 were retrieved and used for analysis using mean and standard deviation statistics for research questions; t-test statistics was used to test the null hypotheses at 0.05 levels of significance. The findings of the study revealed that qualified mathematics teachers and materials resources were inadequate for effective teaching and learning of mathematics in Senior Secondary Schools and the available instructional resources were not in good condition in Senior Secondary Schools in Abuja. It was recommended that FCT Administration should ensure that qualified applicants who studied Mathematics Education are recruited to teach mathematics; instructional resources for teaching and learning of mathematics should be provided by Education Secretariat through Secondary Education Board (SEB) down to the school principal; Monitoring and Evaluation unit should sensitize the school principals and teachers on the need to put more emphasis on utilisation and improvisation of instructional resources in teaching and learning of mathematics and above all, mathematics and other subjects at all level, should be subjected to accreditation and reaccreditation based on the adequacy of facilities, textbooks and other curricula elements by FCT Education Secretariat and other examining bodies from time to time.