The study accesses the availability of lecture halls on academic activities of Osun State Polytechnic Iree students. Survey research method was used and questionnaire was administered to 100 respondents which were picked across the faculties using accidental sampling method. The data collected were analysed using frequency and percentage method. Findings show that OSPOLY is boasted of several lecture halls, although, not at the most conducive status due to poor ventilation, inadequate fans, poor address system, overcrowding and lots more. It is noted that good learning environment enhances learning, promote love for academic, reduce boredom and enhance concentration while poor learning environment create the opposite. Therefore, to a large extent; learning environment do have significant impact on students performance. It is recommended that management of Osun State Polytechnic Iree should make teaching and learning more conducive by providing the needed facilities such as light, good seats and tables, loudspeaker, projector and so on while more lecture halls should be built.