The main purpose of the study was to examine the academic achievement of the students of Government primary schools in West Bengal. Through this study it was tried to find out the differences of achievement levels between urban and rural students. The effect of Sex discrimination on learner’s achievement was also verified. Lower class students and minority students are also included and stressed under the study. In doing so, a purposive sampling procedure was employed to elicit responses from over 400 students (total 220 girls and 217 boys) in urban and rural areas (220 rural students and 217 urban students). In this study only class II learners from Govt. primary schools were participated. The data collected were analyzed using the‘t’ test statistical procedure. Four null hypotheses were formulated and tested at 0.05 level of significance. The findings from the study revealed that the rural and urban students had comparable levels of achievement in some of the tested learning areas. Urban students performed significantly better. The differences appeared to be partly explained by variation in schooling conditions, students' home background, economic and social status and teachers' characteristics. The most important fact coming out from this project that sex discrimination in academic achievement was not shown in urban as well as rural areas. Only the variations of scores were seen in between rural and urban region. Based on the findings it was recommended that the various income support schemes for rural areas must be arranged. More grants should be provided for rural schools, Scholarships for backward children especially girl child must be provided. There should be run various school feeding programmes and more community participations and supervisions required.