The lack of resources is often highlighted as the most important correlate of poor learning outcomes in developing countries. However, increasing school resources may not necessarily drive better learning if resources are not properly translated into learning outcomes. The current paper investigates the efficient utilization of school resources to promote learning. Applying the Data Envelopment Analysis methodology, an efficiency analysis is performed using PASEC 2014 learning assessment that covers 10 francophone, West and Central African countries. This paper also tries to better understand to which extent efficiency plays a role in the relationship between school resources and learning outcomes. The results show that the efficiency of school resource utilization varies across countries and across schools within the same countries. The relationship between some of the key elements of school resources and learning is weak in the least efficient schools. This suggests that resources allocated to the low efficient schools should consider first addressing inefficiency issues. While efficiency drivers may vary depending on the country’s specific contexts, findings show that students’ absenteeism, implication of the community in school management, teaching time and school environment play a role in school efficiency.