This study was based on the saving and investment pattern of Small Scale Farmers in Makurdi Local government Area of Benue State, Nigeria. 120 farmers were randomly sampled using multi-stage sampling techniques and data were collected using structured questionnaire for interview schedule. A multiple linear regression model was used to analyze the determinants of saving and investment of the farmers with coefficient of determination (R2) of 77% and F-value of 66.387 (p≤0.00) for overall significance. Two variables were statistically significant, and these are sex (10%) and income (1%) of the farmer.The result showed that 19.17% of the respondents were of the age between 39 and 48 and 79.2% of them were males. Analysis also revealed that 79.19% of these farmers operated 4.9 hectares or less as farmland. About 64.2% of the respondents have the saving volume of N 100,000 or less and 51.80% of them save to carter for the family. Majority (64%) invested in non-farm activities. The study found that there is the propensity to save and invest in Benue State in spite of low income. However, age, level of education, nature of work, and number of dependents did not have significant effect on savings. The factors that drove household investments are occupation, expenditure, assets and saving. Any decision or policy pertaining to finance and development by government, the private sector or financial institutions guard towards improving saving and investment in Benue State must incorporate these factors.