This research focuses on identifying policy gaps in the implementation of Universal Basic Education (UBE) programme in Nigeria, with Cross River State being the study area. The three research questions used for the research center on the extent of the freeness of the UBE, the extent to which the programme has stimulated educational consciousness among the population and the extent of the impactation of literacy, numeracy and communication skills in its products. The study surveyed the opinion of 200 Head teachers from the three education zones of the state. The instrument used for the study was a 21 item researcher-made questionnaire on UBE policy implementation gaps in Nigeria. Mean and standard deviation was used to analyze the data. The findings reveal that the UBE programme has made modest achievements in reducing illiteracy, stimulated educational consciousness in the population, reduced financial burden on parents, reduced drop-out rate and increased transition rate to junior secondary school. But the gaps still left in the programme implementation include pupils being asked to pay for examination and handicraft. Uniform and mid-day meals are also not provided for. UBE products are still lacking in written communication and numerical competency. It was recommended that the funding of UBE should be the responsibility of all stakeholders and that special language and mathematics teachers should be provided to enhance the achievement of set objectives.