The study discussed instructional resources as determinants of academic performance of secondary school students in Imo State. Two research questions guided the study, this study adopted correlation survey. The target population of this study was 4661 teachers in senior secondary schools in Imo State. A purposive sampling technique was adopted for the study. Yaro Yamen formula was used to draw 370 teachers as the sample of the study. Therefore 370 teachers served as respondents of the study. The instrument was a questionnaire designed to tap information on instructional resources as determinants of academic performance of secondary school students in Imo State. Twenty (20) item questionnaire was used. Ten (10) of the items were designed to tap information on materials for the teaching. The remaining ten (10) items were designed to tap information on the effect of audio, visual and audio-visual materials on the academic performance of students. A research questionnaire was administered and collected on the spot. Data collected were analysed using Pearson Product Moment Correlation. The results revealed among others that there is a significant relationship between the role of instructional resources and academic performance of students in secondary schools and also there is a significant relationship between the academic performance of students in secondary schools and the use of audio, visual and audio-visual materials IMO State. It is therefore recommended that the teachers should use the instructional resources with appropriate teaching methods that will bring about active involvement of the students.