This study examines the challenges faced by Grade 11 HUMSS students at Tayabas Western Academy in comprehending Sampling and Sampling Distribution within Statistics and Probability. Employing a quantitative approach with all Grade 11 HUMSS students as respondents, the research reveals that, despite a notable interest in the subject, there exists an inconsistent understanding of these topics, indicating a suboptimal grasp of fundamental concepts. Contrary to students' positive perception and interest in statistics, their performance in the assessment ranged from 11% to 54%, revealing a substantial gap between perception and actual performance. Intraclass Correlation Coefficient (ICC) analysis involving four raters established a substantial agreement of .75 for the proposed instructional materials, emphasizing their reliability. The identified gaps necessitate for tailored learning materials essential to equip students with the knowledge and skills crucial for proficient data analysis. The proposed resource aim to bridge existing gaps, enhancing the learning experience in Statistics and Probability for HUMSS students. This study not only highlights current challenges but also lays the foundation for future research and intervention strategies to address the disparities between students' perceptions and their actual performance in basic statistics which is also prerequisite to understand future subjects.