This study examined the level of policy implementation process of Universal Basic Education (UBE) in Nigeria with particular reference to Cross River State. Four research questions and four hypotheses were formulated to guide the study. A survey research design was adopted to determine the mean responses of the identified variables. The population of the study comprised of all basic schools and their head teachers respectively. A sample of 300 schools and head teachers was used to generate the data. The instrument for data collection was a 20 item questionnaire which was carefully developed and validated by experts in test and measurement. The questionnaire items were arranged in clusters representing each of the variables. A Modified Likert Four-point rating scale was adopted. Thus; Strongly Agreed, Agreed, Disagreed and Strongly Disagreed. Mean and standard deviation was used to analyse the mean response of the research questions, while t-test was used for the analysis of the research hypotheses. The results of the finding revealed a mean of means of 2.33 and standard deviation (SD) of 1.32 for the provision of adequately qualified teachers, mean of 1.93 and standard deviation (SD) of 1.39 for provision of adequate teaching and learning facilities, mean of 2.48 and standard deviation (SD) of 1.09 for smooth transition from Primary School to Junior Secondary School. The obtained mean of means were all measured at the criterion of 2.50. These results indicated that all the mean responses do not agree to the implementation process of basic education policy. In the t-test analysis, all the variables under study were significant at 0.05 level of significance with 299 degree of freedom. A conclusion was drawn that the mean responses do not agree with the basic education policy in Cross River State, Nigeria. It was recommended that basic education policy as stated by Federal Government of Nigeria should be comprehensively implemented, especially with the engagement of qualified teachers and provision of adequate teaching and learning facilities.