The result presented in Table 3 shows that the null hypothesis is rejected. This is because the calculated t-value of 6.383 is greater than the critical t-value of 1.960 i.e. 6.383> 1.960. This implies that Geographical location of the schools (school location) exert greater influence on the students‟ attitudes toward guidance and counselling services. The table further shows significant difference in the mean scores of urban students 18.00 and that of rural students 15.00. This implies that students in urban schools have high positive attitude toward guidance and counselling services than students in rural schools. Discussion