Geometry in Senior Secondary School in Cross River State is viewed as a difficult mathematics concept. This study focuses in 450 SS-2 students made up of 230 female and 220 male from 30 schools in Cross River State which were the randomly selected within the three senatorial District. The perceived difficult mathematics concept was study through the instrument of 20-item questionnaire. Three research questions were answered using frequency counts and percentage while the only formulated hypothesis was tested using chisquare (x2) statistics. Eight out of 20 concept were perceived difficult to the learner, this include coordinate geometry, circle theorem, construction etc and reasons given for viewing geometry concept as difficult is as a result irregular class practices, unavailability of instructional materials, teacher’s method of teaching, bad and inadequate timing etc. Student gender quality had a great influence on the learning concepts on geometry at 0.05 level of significant in favour of female students. Approximate teaching method and effective instructional materials should be used to derive a better understanding on the identified difficult geometry concepts.