The incidence of dermatophyte and non-dermatophyte fungi in natural, previously processed, and freshly processed human scalp hair samples from a barbing salon and from a hair dressing salon was investigated. The investigation was carried out by direct microscopic examination and the culturing of stumps and combed-off hair samples using standard mycological techniques. The fungal species isolated from the processed hair samples of the females were Aspergillus flavus, A. fumigatus, A. niger, Fusarium solani, Microsporum audouinii, Microsporum canis, Microsporum ferrugineum, and Mucor plumbeus while species isolated from the natural hair of the males were A. flavus, A. fumigatus, F. solani and M. audouinii. The result shows that A. niger recorded the highest count before and after processing of female scalp hair while F. solani recorded the lowest count after processing. However, the counts of M. audouinii remained constant even after processing. Generally, there was a reduction in the counts of dermatophytes after processing except for M. audouinii where there was no difference in counts. Though the types of fungi isolated from the natural hair of the males were fewer, their counts were higher than those of their corresponding counterparts in both the processed and freshly processed hair of the females. The greater variety of fungi in female scalp hair is attributed to the utilization of the various chemicals used in processing the hair of females and gender preference as A. niger, Microsporum canis, Microsporum ferrugineum and Mucor plumbeus were not isolated from the natural hair of males. On the other hand, the incidence of Microsporum audouinii was higher in males than in females. Analysis of variance (ANOVA) using paired t-test showed that there was no significant difference in fungal counts between male and female hair samples. However, there was a significant difference between the processed and freshly processed hair samples of the females at p=0.05. The fungi isolated in this investigation are known dermatophytes associated with hair, nails, and skin infections. Since dermatophytes can be transmitted through direct skin to skin contact and by contact with contaminated items such as hats, hair brushes, combs, unwashed clothing, beddings, towels, formites, etc, and from desquamated cells, it is recommended that individuals should use their personal salon kit, towels, clippers, and combs in hair dressing and barbing salons. This will help to reduce or prevent the incidence and transmission of dermatophyte and non-dermatophyte fungi in human scalp hair and prevent the spread of dermatophytosis and of opportunistic dermatophytosis.