This publication focuses on the key challenges and opportunities that exist in the Islamic Republic of Mauritania, regarding girls’ secondary education, with the objective of increasing girls’ enrollment, retention and completion of the secondary cycle of education. This focus was adopted to build upon Mauritania’s relative success in the primary education domain during the past 15 years. This report outlines and analyzes the salient issues related to the secondary cycle of education for girls. In addition, the publication provides a set of clear and relevant recommendations that will ultimately serve to enhance the effectiveness of the development interventions in the girls’ education sector. In the context of girls’ education, increasing the quantity of girls who achieve a secondary education and improving the quality of the education they receive, would bring many benefits to Mauritanian society. Research from other developing countries demonstrates that educating girls beyond the primary level can contribute to a reduction in child mortality rates and population growth, as well as an increase in economic growth. Furthermore, in considering the benefits of education for girls and their families, women who have continued schooling beyond the primary level earn higher wages and are more likely to promote the education of their children. Perhaps most importantly of all, our research revealed a strong belief among Mauritanian stakeholders that educating girls is inherent to their social values.