The study investigated the effect of audio-visual materials utilization in teaching and learning of physical and health education among secondary schools in Lagos State. Three research hypotheses were formulated and tested in the study. The population comprised all female secondary school students in Lagos State. Two hundred (200) respondents were selected and used for the study from four secondary schools in Yaba Local Council Development Area of Lagos State through simple random sampling technique. The survey design was used for the study. A self developed questionnaire moderated and validated by sports managements experts with a reliability co-efficient of 0.84 was used for data collection. The data were collected and analyzed using frequency counts, percentage and inferential statistics of Chi- Square (X2) at 0.05 level of significance. Findings from the study showed that teachers competency in utilization of audio-visual materials, time management and students readiness significantly affect the utilization of audio-visual instructional materials in teaching and learning of physical and health education among secondary schools. The study recommended that training and re- training exercise for secondary school teachers to get acquainted with the effective use of audio-visual materials should be encouraged. overnment in partnership with the school management should provide adequate audio-visual materials in line with teaching content in physical and health education curriculum. Teachers must ensure the timely application ofaudio-visual teaching resources to enhance learning process among students.