Small and medium sized construction firms (SMSCFs) constitute more than 50% globally, yet they faced many challenges that led them not to perform well. The study aimed at comparing the factors affecting the performance of SMSCFs in Gombe through the following objectives: to determine the factors affecting the performance of small and medium sized construction firms in Gombe State, to compare the severity of the effects on the performance of the small and medium sized construction firms in Gombe State, and to determine the mitigating measures affecting the performance of small and medium sized construction firms in Gombe State. Literature was extensively reviewed to extract factors affecting performance of SMSCFs. Quantitative research design was adopted for the study with building construction professionals as the population of the study. Questionnaire instrument was designed and used to extract the primary data from the building construction professionals. The instrument was validated using a construct validity test, and the reliability of the instrument was measured to be consistency using a testretest reliability test found to be 0.95. The data collected was analysed descriptively using SPSS as a tool for the analysis. The results revealed that: high interest rate, high transaction cost, limited access to funds from finance institutions, absence of researchanddevelopment (R&D), inadequate management skills, organizational structure, inadequate training and continuous professional development, low level of educational and technical knowledge, limited capacity to market products abroad, lack of access to global market, inadequate management of infrastructure, competitive strategies, limited access to policies, firm‟s ownership status, poor cooperation between the construction firms, and fixed cost of complying with regulations are the factors affecting the performance of small and medium sized construction firms in Gombe State. Absence of research and development (R&D), lack of access to global market, poor cooperation between the construction firms found to affects the performance of the small and medium sized construction firms in Gombe State severely and moderately. Government to strengthen the firms through Bank of Industry (BOI) and other financing windows, implementation of high level of