From the research, a total of 132 isolates of 14 different fungal species belonging to 7 genera were isolated using dilution plate technique on Potato dextrose agar incorporated with 1% streptomycin, from the upland and lowland agricultural fields of Usmanu Danfodiyo University, Sokoto. Aspergillus, Fusarium, Rhizophus, Alternaria, Saccharomyces, Trichoderma and Trichophytum were identified microscopically using lacto-phenol cotton blue method and macroscopically by comparing the cultural and morphological features with the help of authentic fungal manual and taxonomic key. Highest occurrence was obtained in Aspergillus species (34.85%), followed by Fusarium spp. (20.45%) and the least was obtained in Alternaria spp. having only 2.27%. It was found that, the soil pH and Mg (pH= 8.3, Mg= 1.33cmol/kg) were significantly higher (P< 0.05) in lowland cultivated soil sample (C) when compared with upland cultivated (A), upland (B) and lowland uncultivated (D). No significant difference was observed in soil pH and Mg among the Upland cultivated (A), Upland (B) and lowland uncultivated soil samples. Organic carbon (OC), Nitrogen (N) and potassium (K) values differ significantly (P<0.05) among the treatments. A strong negative significant correlation between fungal abundance and pH (-0.63) was observed at P<0.05, and also a negative, moderate and non- significant correlation observed with sand availability (-0.43), while a weak and negative correlation exists between the fungi, magnesium (Mg) and clay availability with -0.31 and -0.35 respectively. However, a very strong positive correlation exists between the moisture contents (MC) 0.62, sodium (Na) 0.62 and the fungal abundance, with a moderate one between the fungi and organic carbon (OC) 0.55, potassium (K) and phosphorus (P) with 0.51 all at P<0.05 significant level.