Abstract: Objective To analyze the fairness of rural basic health resources allocation before and after health reform in China.Methods Using Theil index and Gini coefficient,we assessed disparities in health resources allocation in different areas and analyzed relevant data on regional health resources distribution before and after health reform.Results After the health reform,Gini coefficients for human and material resources of hospitals at township level showed a declining trend,but the Gini coefficient for total expenditure increased first then decreased;the Theil index for human and material resources declined from 0.431 85 to 0.255 21,while the Theil index for total expenditure rose from 0.527 58 to 3.618 09.The contribution of inter-regional Theil index was much greater than that of within-region Theil index.Conclusion Based on Gini coefficients and Theil indexes for human and material resources,the equity in health resources allocation at grassroots level was improved but that in financial support was even worse after the health reform.The within-region inequity is a major factor responsible for the inequity in health resources allocation at grassroots level in China.