This study examined perceived stress and cognitive flexibility as predictors of resilience among physically challenged persons in Makurdi Metropolis. A cross-sectional survey design was used for the study. Cochran (1977) formula was used to determine the sample size for the study. Participants consisted of 200 physically challenged persons in Makurdi. 138(69.0%) were males and 62(31.0%) were females with the age range of 20-41 years. The participants responded to a Brief Resilience Scale developed by Smith et al., (2008), The Perceived Stress Scale by Remor (2006), and the Cognitive Flexibility Inventory developed by Martin and Rubin (1995). Three hypotheses were developed and tested using Simple and Multiple regression analysis. The results from the first hypothesis showed that perceived stress significantly predicted resilience among physically challenged persons in Makurdi [F (1,198) =9.429; R=.213; R2 =.045 (β = .213) ,P<.01]. The results of the second hypothesis show that cognitive flexibility significantly predicted resilience among physically challenged persons in Makurdi [F(1,198) = 11.312; R=.232; R2 =.054; (β = .232) P<.01]. The results of the third hypothesis further indicate that perceived stress and cognitive flexibility jointly and significantly predicted resilience among physically challenged persons in Makurdi [F (2,197) = 9.488; R=.296; R2 =.088; (β = .186; β = .208) P<.01]. The results suggested that perceived stress and cognitive flexibility could significantly predict resilience among physically challenged persons in Makurdi Metropolis. This study, therefore, recommended among others that the Benue State Government in collaboration with other agencies should create an environment that is friendly to physically challenged individuals to enhance their resilience among other things.