Higher education is of vital importance for the country, as it is powerful tool to build knowledge based society of the 21st century. Higher Education means education imparted to students beyond schooling to say study beyond the level of secondary education. The present study is focused at exploring the choices of the participating undergraduate students of commerce stream. What are the choices for decision-making criteria, which have influenced the students of commerce stream participation in higher education? What are the various individual, personal and non personal reasons that attribute to their decisions about selection of course, institutions and preparation for future career? Due to the various recent developments in the economic environment of the country in last two decades, market based structures have emerged in all the spheres of social, political and economic life. In recent years the spread of the courses have shown itself to be dependent on the market demand and the participation of students in Higher Education also a bent towards the market-oriented courses. The study therefore would try to explore and describe these aspects of higher education from the point of view of students’ participation in Higher Education.