This study was aimed at assessing the perception of students, teachers and perception in Calabar south local government area of Cross River State, Nigeria. A cross sectional survey was employed and a structured questionnaire was used to generate both qualitative and quantitative data from 850 respondents using the multi-stage stratified sampling technique. Most students were within the age bracket of 13-18 476 (95.2%), teachers were mostly within 25-29 years 54 (27.0%) and parents were mostly 40-44 years of age 22 (22.0%). Most study participants shared similar opinion that sex education should cover areas such as abstinence, HIV/AIDS, sexually transmitted diseases, basis of reproduction etc. Masturbation, abortion and contraceptives were unanimously agreed not to be included in sex education content. A substantial proportion of the respondents agreed that abstinence-plus should be the main message of sex education in schools. Training for both parents and teachers should be provided by government and NGOs for accessibility of appropriate resources to develop capacity and confidence to deliver effective sexuality education to school adolescent. Policy makers need to formulate a definite, explicit, and workable sexuality education policy.