Mathematics helps people to look forward, plan and decide properly to solve each problem in daily life. The study focused on finding (1) difficulties in solving mathematical problems, (2) the pupils performance , and (3) the relationship between the difficulties in solving mathematical problems and their Mathematics performance. The respondents were the Grades lV pupils of the three (3) schools in West 2 District, Division of Gingoog City. The instrument used was a researcher-made questionnaire. It employed the descriptive-correlational research design. The statistical tools were the Mean, Standard Deviation, and Pearson Correlation Coefficient. The study led to the findings that the difficulties in solving mathematical problems in terms of comprehension, mathematical skills, and attitude toward Mathematics were Frequent while the pupils performance in Mathematics was at a Very Satisfactory level. The level of comprehension was the highest. Comprehension, mathematical skills and attitude towards math were Significant in pupils Mathematics performance. The encouragement and guidance of the teachers and parents are important for the pupils to love and have a positive attitude toward Mathematics. Teachers may apply varied math learning interventions for the pupils and they should also provide numeracy materials. The school administrators should also give emphasis and importance to learning Mathematics. Lastly, pupils should inculcate in their minds that Mathematics is part of the curriculum and in their lives. Thus, it must be given importance.