The study examined the impact of lack of qualified personnel and unavailability of equipment and facilities as predictors of underdevelopment of sport for the physically challenged   in Imo State. A descriptive survey research design was used while a total of one hundred (100) respondents were sampled. The simple random sampling technique was employed. Two (2) research questions were raised while Two (2) hypotheses were tested. The study found out that unavailability of equipment and facilities and lack of qualified sports personnel are problems faced in the development of sport for the physically challenged in Imo State. The study therefore recommend that adequate equipment and facilities should be made available while qualified sport personnel should be engaged to help accelerate the development of sport for the physically challenged in Imo state.