The research paper is an outcome of a comparative study to assess learning difficulties in high school mathematics of government and non-government schools of Kanyakumari district. For this purpose, the information has been collected from the high school students of Kanyakumari district. The study has employed normative survey method. To measure learning difficulties the investigator constructed validated tool to identify the learning difficulties. Various statistical techniques were administered on 400 pupils of high schools of Kanyakumari district. Major objectives of the study are: 1.to study the level of learning difficulties in high school mathematics. 2. to compare the learning difficulties in high school mathematics of government and non-government schools. 3. to study the effect of background variables namely gender, locale and religion on learning difficulties in high school mathematics of government and non-government schools. Key words: school; mathematics; government; non-government.