This study was designed to investigate the attitude of teachers and students towards business subjects in secondary schools located in Calabar municipality. It was carried out in selected secondary schools located in Calabar municipality of Cross River state, Nigeria. The subjects are Commerce, Office Practice, Accounting, Insurance and Stores Management. To carry out the study, four research questions were posed and four research hypotheses were formulated and tested. A brief review of other researchers’ related studies was made. The sample size of the study was 40 teachers were used. Structured questionnaires were used as instrument for data collection. Data was collected and discussed based on the findings, some remedies were recommended to help solve, some of the problems facing teachers of business subjects in secondary schools located in Calabar municipality

Keywords : Business Subjects, Business Teachers, Attitude, Equipment and Facilities