This study explores the key determinants of logical reasoning skills and their influence on students' mathematics achievement. Logical reasoning is a critical cognitive skill that underpins problem-solving and mathematical understanding. The research examines how factors such as cognitive abilities, teaching methods, socioeconomic status, and prior knowledge affect the development of logical reasoning skills and, subsequently, mathematical performance. Using a mixed-methods approach, data were collected through assessments of logical reasoning and mathematics achievement in a sample of middle school students. The results indicate that strong logical reasoning skills significantly correlate with higher mathematics achievement, particularly in problem-solving and abstract reasoning tasks. Additionally, the study identifies that effective instructional strategies, including problem-based learning and active engagement, further enhance logical reasoning and mathematical outcomes. Socioeconomic factors and prior knowledge also play a role in shaping students' logical reasoning capabilities. The findings highlight the importance of nurturing logical reasoning skills as a foundational component of mathematics education to improve student performance in mathematics.