The study focused on a comparative analysis of internally generated revenue sources and utilization in tertiary institutions in Kaduna state, Nigeria: Implication on Planning of Tertiary Institutions. The research design adopted for this study was descriptive survey research. A descriptive survey design is a method for collecting information or data as reported by individual research participants. Kothari defined survey “as any procedure in which data are systematically collected from a population or a sample thereof through some form of direct solicitation, such as face-to-face interviews, telephone interviews or mail questionnaires”. The population of this study comprised 248 administrative staff in tertiary institutions in Niger State. A stratified sampling technique was adopted for this study. The stratified sampling technique became appropriate because of the different strata of tertiary institutions in Cross River State. The first stage was to stratify tertiary institutions based on institutional type (Kaduna State University (KASU), Ahmadu Bello University, Zaria (ABU) and the Federal College of Education Zaria and the Kaduna State College of Education located in Gidan Waya, Kafanchan, Kaduna State, Nigeria. The sample of this study was made of 129 administrative staff in the four (4) tertiary institutions in Kaduna State, Nigeria. The instrument used for this study was an adopted researcher’s developed questionnaire entitled Administrators’ Perceived Internally Generated Revenue Sources and their Utilisation Questionnaire (APIGRSUQ). Developed by Ekeie. The instrument is made up of three sections A, B and C. To ensure that the instrument measures what it purports to measure, it was subjected to content validity by three experts two in Measurement and Evaluation and one in Educational Administration and Planning Ahmadu Bello University Zaria. The reliability of the instrument was established using the Cronbach alpha reliability method. The instrument was administered to 40 administrative staff and the generated data was analyzed with descriptive and inferential statistical analysis. Tertiary institution administrators’ should closely monitor and supervise these ventures to ensure accountability and profitability. The proceeds from the ventures can then be effectively utilized to enable qualitative tertiary education in Kaduna State, Nigeria.