This research work was carried out on the assessment of availability and utilization of resources for teaching and learning of Business Education in Federal Colleges of Education in North-west zone Nigeria. The study had four objectives, four research questions and four null hypotheses. The hypotheses were tested at 0.05 alpha levels of significance. Survey and ex-post facto research designs were employed. The populations of the study consisted of 140 lectures and 952 N C E III students, 20% of each were used as a sample for the study. Questionnaire and checklist were used as instruments for data collection and all the data collected were analyzed. Percentage, mean, standard deviation were used to answer the research questions while analysis of variance (ANOVA) was used in testing hypotheses 1 and 2 and for hypotheses 3 and 4 Pearson Product Movement Correlation (PPMC) was used. The study revealed that there is no significant difference in the level of availability of physical facilities and equipments in the teaching and learning of Business Education in the Colleges of Education in North-west zone, Nigeria, with p-value of 0.984. The findings further revealed that significant relationship exist between utilization of Physical facilities and equipment and the learning of Business Education in Federal Colleges of Education in North-west zone, Nigeria with p-value of 0.002. Based on the findings the study concludes that teaching and learning of Business Education in the five Federal Colleges of Education in North-west zone, Nigeria require not only available resources (physical facilities and equipment) but also need to meet up with the standards requirements as stipulated by the NCCE. Furthermore proper and effective utilization of physical facilities and equipment will enhance skills acquisition in the teaching and learning of Business Education. In line with this, recommendations were made among which are that computer Laboratories, Shorthand Studios and Model Offices for Business Education Departments should be adequately equipped with relevant equipment and staffs to meet the NCCE minimum standard requirement. Business Education Departments should regularly appraise and review the status of their physical facilities and the equipment vis-a-vis the students? sizes for the enhancement of academic achievements