The availability of e-resources in university libraries does not determine its usage. These resources are an added advantage for students to get more sources of information for their educational pursuit. However, there was an observation that most students are not using these resources as expected. This study investigated Users’ attitudes to the use of electronic resources and services by undergraduate students of McPherson University, Ogun State, Nigeria. A multistage sampling technique was use to select 294 respondents as sample size for the study, using questionnaire as research instruments. Majority of the respondents (72.1%) affirmed availability of e-books and (63.3%) e-journal, while (60%) denied that Virtual Library Online was not available. However the undergraduate students were not given orientation by their university library so they were not aware of online Open Access Catalogue (OPAC) in the library (54.0%) Averagely, respondents were not using e-resources to retrieve current literature for studies (56.6) and were not using the Electronic catalogue. They were faced with challenges of limited access to computer terminals 70.8% , slow Internet connectivity 68.0%, inadequate time due to pressure from academic work 65.3% and lack of training and support from staff 153 (52.1%).There was a significant relationship between attitude and use of EIRs (r =0. 329** N =294 P>0.000). It was concluded that attitude of undergraduate students determine their use of EIRs. It was recommended that orientation should be organised for the undergraduate students to change their attitude towards using the library services.