This study intended to explore “Impact of Decentralization Policy upon Secondary Education Accessibility and Equity in Tanzania: A case of Muleba District”. The purpose was to reveal the current status of secondary education after implementation decentralization policy. The study adopted public choice theory to investigate the grassroots power and ability in decision making towards secondary education supervision and development. In addition, the study used a mixed method approach, specifically the embedded design, to collect data from Kishanda and Buganguzi wards for the intention of examining public opinion upon the process. The quota and purposive sampling were employed to select a sample of 131 participants from various cadres of the general public where the questionnaires and semi-structured interviews as the method and tools used to collect data from the grassroots. The results showed that the opportunities for accessing secondary education increased, although, the teaching-learning facilities ratio is below average and the sex disparities in education during enrollment was the same but the gap increase as time goes on due to dropout. The actors focus much on inputs rather than outputs. Community perceive the pre-decentralization education to be better than the post decentralization in terms of quality and the community was not satisfied with the secondary education due to poor performance of graduates in both academics and social-cultural aspects shown in the society. The study concluded by forwarding that the decentralization policy upon secondary education was positively impacted the secondary education in terms of increasing the opportunity to access secondary education in the entire nation, but the quality of accessed education still low at all in academically and socially aspects. The recommendation was to all stakeholders to focus much on quality aspects with the natural school settings so as to make decentralization to be effective as local community would involve in demanding quality service in education and involves in planning, implementation and evaluation. This would decrease the current tendencies of relying on national standards and generalization while other community left behind.