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Babacar SENE, Faculty of Economic and Management Cheikh Anta Diop University Dakar Mame Abdou DIOP, Department of Management Gaston Berger University Saint-Louis Modou DIENG, Faculty of Economics - Management, Alioune Diop University Bambey The BRVM (Regional Stock Exchange in West Africa) mutual fund (MF) market has grown rapidly in recent years. The performances obtained have allowed specific financial market shares to be included in the MSCI Frontier Market Index. This promotion facilitated the visibility of the BRVM to international investors. This study is part of this dynamic and evaluates the tracking errors of MF and their determinants. Results show that entry and exit fees, management fees, strategies, valuation frequencies, and size are determinants of the tracking errors of BRVM MFs. JEL Classification: C52,G11,G12,G23.