Mathematics is a fundamental component of undergraduate education, particularly in science, technology, engineering, commerce, economics, and computer-related disciplines. Despite its importance, many undergraduate students experience persistent difficulties in understanding mathematical concepts, applying formulas, interpreting problems, and developing systematic problemsolving strategies. These difficulties may arise from weak prerequisite knowledge, mathematics anxiety, ineffective study habits, language-related barriers, limited conceptual understanding, and differences in instructional approaches. This study presents a comparative analysis of mathematics learning difficulties among undergraduate students from different academic backgrounds. The study proposes a descriptive research framework based on selected indicators, including conceptual understanding, algebraic manipulation, problem-solving ability, mathematical anxiety, learning motivation, use of technology, and prerequisite knowledge. An illustrative comparative dataset is used to demonstrate the analytical procedure. The findings indicate that students with stronger mathematical foundations generally demonstrate better conceptual understanding and problem-solving performance, while students with weaker prerequisite knowledge exhibit greater difficulty in algebra, calculus, and mathematical modeling. Mathematics anxiety is also associated with reduced confidence and lower participation. The study emphasizes the importance of diagnostic assessment, conceptual teaching, active learning, academic support, and appropriate use of digital mathematical tools. The findings suggest that learning difficulties should not be treated as permanent deficiencies; instead, targeted pedagogical interventions can substantially improve undergraduate mathematics learning outcomes. Keywords: Mathematics Learning Difficulties, Undergraduate Students, Mathematics Anxiety, Conceptual Understanding, Problem Solving, Higher Education, Mathematics Education, Learning Outcomes.