This study explores the determinants of child schooling in Nigeria and takes current enrolment and delayed entry into schools as measures of schooling outcome. The study utilized reduced form relationships for male and female children within urban and rural households. Using data from the 1999 Multiple Indicator Cluster Survey (MICS) of Nigeria, the study found that socioeconomic backgrounds of children are significant determinants of schooling with education of parents being the most important determinant. Educated parents desire more schooling for their children. Our decomposition analysis revealed that the way a household treats boys and girls in urban areas contracts the gender gap in enrolment, while it widens the gap in rural areas.