The role of forest in preserving biodiversity and providing ecosystem services is threatened by commercial logging activities carried out without efficient plan. This unsustainable activity usually results in loss of growing stock, sensitive species and ecosystem equilibrium, coupled with heavy duty equipment that destroy several plants and compact soils during logging. The implication of constant logging activities is the impact on forest regeneration capacity. This study assessed the effect of logging on forest regeneration in tropical rainforest, Etung, South- South, Nigeria. The objective was to run a comparative assessment of forest regeneration condition of logged sites and unlogged sites. The experimental research design was adopted in carrying out the study. Data was obtained from forest inventory of 42 stratified sampled sites (21 logged sites and 21 unlogged sites).  The null hypothesis (Ho) states that there is no significant differences between means of forest regeneration of which X (logged site) and Y (unlogged site) are samples.  The result obtained from the statistical analysis showed that at t (8.67) = 10.3, the level of significance (p) = 0.033<0.05 for the levene’s test of equality, while the independent statistical result availed a level of significance (p) = 0.024 <0.05.  Hence, the null hypothesis was rejected against the alternative hypothesis that there is a significant difference in forest regeneration in the logged and the unlogged sites of the forest. The field survey recorded an average of 326.43 seedlings and samplings ≥ 10cm in height per logged plots as against 194.3 for the unlogged plots. The study recommends strengthening of weak policies and programs to reduce illegal logging in the study area.