Studies on the phytoplankton composition of River Shinga, Yamaltu Deba Local Government Area, Gombe State, Nigeria was carried out from June-August, 2019. Samples were collected fortnightly for the period of three month. The objectives were to determine the physico-chemical parameters, assess the phytoplankton abundance and the relationship between physico-chemical parameters and phytoplankton abundance of the river. Phytoplankton was determined following the method described by Lee and Cundy and Anene. Physicochemical parameters were determined following the method described by APHA. The mean values of the physico-chemical parameters recorded include Air temperature (29.6±1.04), water temperature (26.8±0.86), Water pH (8.09±0.33), Turbidity and Transparency (10.17±0.66), water velocity (0.29±0.04) Dissolved oxygen (3.3±0.24) and electrical Conductivity (84.6±4.12). A total of 717 individuals and 21 species of phytoplankton’s were recorded. The dominant phytoplankton was Bacillariophyceae (46.03%), followed by order Chlorophyceae (30.82%), Cyanophyceae (15.48%) and Euglenophyceae (7.67%). The total number of phytoplanktons varies with month of sampling; a higher number was experienced during the rainy seasons. Pearson correlation co-efficient shows physico-chemical parameters are responsible for sharpening the structure of phytoplankton abundance. ANOVA and Simpson’s index (D) method was used to analyze the data.