The health system is one of the most important driving forces for socioeconomic development. It is a system that has been evolving for hundreds of years in order to meet the changing demands of the population, and this evolution has eventually given rise to need for the assessment of its performance based on its goals which are primarily: to protect and maintain the health status of the population, to restore health and promote health and wellbeing. These goals are achieved through well defined functions which are; Governance, Financing, Resource creation, Service delivery, Responsiveness and Fairness in financial contribution. These functions can be assessed based on the perceptions of the service providers of the health system and the consumers of these services. The objectives of this study was to assess the performance of the Secondary Health Services of Katsina State based on the perceptions of the service providers and the consumers of the services.