The analysis on table 3 showed that geographical location of the school exerts significant influence on students‟ attitude towards guidance and counselling services. The result further revealed a significant difference between urban and rural students‟ attitude towards guidance and counselling services. Looking at their mean scores, the urban students had mean of 18.00 while the rural students had a mean of 15.00, indicating or meaning that students in urban school showed higher positive attitude to guidance and counselling services than students in rural secondary schools.