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The study was designed to investigate the availability and accessibility of information resources by students in tertiary institution: A case study of Gboko Polytechnic Gboko, Benue State, Nigeria. The study employed a survey research design. Population of the study comprised of 562 students of the polytechnic under study. 120 respondents were draw from the population using simple random sampling technique to form the sample size. Questionnaire was used to collect data for the study. The collected data was analyzed using simple percentages. The study revealed that information resources in the library under study are grossly inadequate. The library has few books, newspapers/magazines which are not even current and dictionaries. The study also revealed that the available information resources in the library understudy are not accessible. The study identified the problem to availability and accessibility of information resources to include lack of awareness of the information materials available in the library, lack of internet facilities, and no library catalogue in the library, lack of money to acquire library resources, lack of knowledge on how to use information materials and lack of qualified library staff. The study finally identified strategies that will be employed to overcome the identified problems to include money should be made available for the procurement of library materials, provision of computers and internet facilities in the library, proper awareness should be created by the library on the information resources they have, employment of more qualified library staff, information retrieval tools such as catalogue, abstracts, etc. should be prepared to ease accessibility and organization of intensive user education programme to teach students how to use library materials. The study concluded that, information resources should be made available and access should be created to enable students utilize the resources effectively.