Earth is indisputably the cheapest and most abundant nature-given building material in the universe. Housing or shelter which is second most important need of man after food has become unreachable and unattainable by the low-income group in developing countries today. This is due to the high cost of building materials and the dependence on contemporary materials which only the rich can afford. Therefore, this paper appraised the applicability of earth as a building material, the advantages and acceptability or otherwise in Cross River State, Nigeria. The method of study includes literature review, participant observation, questionnaire administration and use of focal group discussion. The data obtained was analyzed using simple statistical approach with results presented in tables. Findings revealed that over 85% of the buildings in the study area are constructed with earth. Also, the level of acceptability of earth material is very high in the study area. The study concluded that more awareness should be created on the use of earth and government agencies should promote earth acceptability by constructing some housing projects using earth.