Housing rights are recognized under UDHR, other international covenants and in most states policies and programs in different ways. Ethiopia also recognized under the Constitution as National social policy objective and the country is member to different international Declarations and covenants recognizing this right. Since housing right is part of human rights it is universal ,inalienable ,inviolable and interdependent with other rights and its implementation must also be all inclusive including the poor .With this regard the country has introduced Several policies ,programs and made subsidiary legislations to mitigate the acute problems of urban land and housing accessibility to the urban poor. But the implementation of this right is lagging behind .The failure to address the low income group results to proliferate illegal settlements and increment of slum dwellers. Hence, the objective of this study is to assess the implementation of the policy related to accessibility of urban land and housing to the poor in Addis Ababa city. The study adopted primarily a doctrinal approach and to meet this objective policy documents, national development plans, government development programs, housing program published and unpublished reports, as well as the legislations relating to urban land acquisition and housing were considered. The data analyzed indicate that the accessibility of urban land and housing to urban poor in Addis Ababa city is lagging behind and not pace with the growing urban population and still far to meet the demand which is indicative of the policy objectives under implementation .The major factors contributed to this under implementation were laws related to acquisition of urban land like lease law ,laws relating to the Condominium housing lacks conformity with the policy objectives and Integrated Housing Development Program (IHDP) not targeting low income groups. In addition Lack of specific Housing and slum upgrading policies and low budgeting and low investment in urban housing are also the key factors identified by the study.