CORRELATION BETWEEN HOUSEHOLDS’ INCOMES AND RENTALS - CALABAR MUNICIPALITY (1994-2009). ESV (Mrs.) Rose C. Okoro, MSc. (Estate Management), MBA (Project Management) Head of Department, Department of Estate Management, Cross River University of Technology, Calabar, Nigeria roseokoroandpartners@yahoo.com & PROF. Iche Ukpai Kalu (B.Sc, M.Sc. Ph.D) Professor, Department of Estate Management, Abia State University, Uturu, Nigeria iukalu@yahoo.com ABSTRACT Between 1998 and 2009 Calabar urban housing rentals made a rising mark of 1, 200% for all types of properties occupied with no corresponding increase in households’ disposable incomes. It became worthwhile to query if any relationship existed between both variables for middle- class households bearing in mind their other numerous household needs besides housing. A survey approach was used in four housing geographical areas of Calabar municipality and structured questionnaire used to elicit data from screened 79, sampled households (55 tenants and 24 Landlords). The researcher formulated one hypothesis to guide the research work. The analytical tools used included simple percentages, and Pearson Product Moment Coefficient of Correlation. The hypothesis was tested at 0.05 level of significance. Findings revealed that generally, there existed a strong, positive significant relationship between middle-class households’ incomes and their rentals. At group levels: a weak positive insignificant, a negative insignificant, and a significant, near-perfect positive relationships existed between rentals and disposable incomes for low-middle, middle-middle and upper-middle households respectively. Upper-middle households lived in sub-standard housing to achieve positive correlation between their incomes and rentals. Key words: Middle-class households, housing rentals, disposable incomes and household.