This study investigated the relationship between timber exploitation and forest resources degradation in Etung Local Government Area of Cross River State. A theory was adopted to guide the study. To achieve the purpose of this study, a specific objective and null hypothesis were formulated. The review of related literature was carried out accordingly in line with the specific objectives raised. Survey research design was adopted for the study. The area of the study was Etung LGA, Cross River State. The target population was all household members aged 18 and above.