This correlational descriptive study aimed to determine the attitudes of 3 ESM and Non-ESM pupils towards subjects taught in mother tongue and their academic performance. Specifically, it sought to determine if there were significant differences in specific attitudes when categorized according to their section, as well as if there was a significant relationship between attitude and academic performance. A total of sixty-four (64) Grade 3 pupils of Jaro 1Elementary School Jaro, Iloilo City were the respondents of this study. A researcher-made 25-item behavioral checklist on the attitudes of ESM and Non-ESM Grade 3 pupils towards subjects, math, science and MAPEH, was validated by the adviser and other experts. Copies of their grades during the second grading of school year 2015-2016 were secured as basis of determining academic performance. All data gathered were summarized, analyzed, and interpreted by means of mean scores, t-test, and Pearson’s r. The results showed that the pupils had varied academic performances and attitudes in different subjects, and their attitude had no significant relationship towards their academic performance. T-test result showed that, although their attitudes were both positive, statistically, the mean values had a significant difference. Also, the T-test result showed significant difference on the academic performance in math. However, there were no significant differences on their level of academic performance in science and MAPEH subject. The researchers conclude that pupils’ attitudes on the use of mother tongue is not a determining factor of their academic performance.