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Academic libraries in higher institutions of learning support the vision and mission of the institutions. Its main objective is to support the teaching learning and research activities of both students and lecturers. To achieve this objective there is a need for adequate funding and finance of the library. This study compared and analysed the funding and finance pattern of libraries in federal university, polytechnic, and college of education in Ogun state. Interview was adopted for the study and the respondents are the bursars and librarians of the respective institutions. Three federal higher educational institutions in the state were used for the study. These are Federal University of Agriculture, Abeokuta, Federal College of education, Abeokuta and, Federal Polytechnic, Ilaro. Analysis of data revealed that university and polytechnic library received statutory allocation annually, while college of education library fund itself and; university library has other means of generating fund such as over-due charges, printing and photocopy service, but polytechnic library does not have other means of generating fund. Conclusion and recommendation were made based on the findings of the study.