This study examines the perception of people to Communal Conflicts and Elite interests in Taraba State with specific reference to Wukari and Takum Local Government Areas. The objectives of the study were to determine the factors responsible for the persistent and perennial conflicts in Wukari and Takum local government areas, identify the roles played by the elite in escalating or de-escalating conflicts in Wukari and Takum local government areas, identify the attitude of government towards resolving the conflicts and determine the effects of those roles for peaceful coexistence. The theoretical framework adopted for this study is the elite theory which clearly outlines the extent of influence which the elite have in the decision of their societies. The methods of data collection were through questionnaires, interviews, textbooks, journals, archives among other (Primary and secondary sources of data). The study reveal Chieftaincy tussle, struggles for land, fear of marginalization and domination between the political, traditional, religious elite against each other and among others as the major factors. The study proffered recommendations on ways that both the government and the people of the areas can adopt to ensuring peaceful coexistence in the areas because peace is indispensable to development.