The purpose of the study was to determine the relationship between the perception on learning and mathematical proficiency of adult learners with ages 22 and above in a state college. The researcher used the descriptive-correlation design to investigate the phenomenon. Four hundred respondents were selected through multistage sampling: purposive, stratified and random. The Perception on Learning Scale anchored on Theory of Adult Learning known as Andragogy and a researcher-made exam for mathematical proficiency were used to obtain pertinent data. Mean and Pearson Product Moment Correlation were used in the analysis of data. Findings revealed that the perception on learning of adult learners was high. The overall level of adult learners’ mathematical proficiency was very low. Moreover, adult learners’ perception on learning had significant relationship with mathematical proficiency.