en مديريت خدمات بهداشتي و درماني Management of health care services پژوهشي Original Article <p>Background and purpose: Utilization of health care services and food influence the health status. The food and health care expenditure ratios determine the importance level of them in household&#39;s consumption expenditures. We aimed to investigate the Iranian rural and urban food and health expenditure ratios inequality during 1998 to 2012. Materials and Methods: This is a descriptive longitudinal study, which conducted based on Iranian Statistics Centre and Central Bank annual surveys. Firstly we calculated the households food and health expenditure ratios. Then we calculated the Gini coefficients and Atkinson index by using STATA version 12. Results: The mean of rural households food and health expenditure ratios were 0.53 and 0.37 respectively. Also these were 0.53 and 0.22 for urban households. All above inequality levels are based on Gini coefficients. Conclusion: There is a high level of inequality between Iranian rural and urban income deciles for health expenditure ratio, but the food expenditure ratio inequality were less and lower.</p> Food Eexpenditure, Health Eexpenditure, Inequality, Gini Coefficient, Atkinson Index 18 27 http://jhs.mazums.ac.ir/browse.php?a_code=A-10-343-11&slc_lang=en&sid=1 Seyran Naghdi 10031947532846003869 10031947532846003869 No Health Management and Information Sciences School Saeed Reza Azami 10031947532846003870 10031947532846003870 No Health Management and Information Sciences School Afshin Naghdi 10031947532846003871 10031947532846003871 No Health Management and Information Sciences School Farshad Faghi Solouk 10031947532846003872 10031947532846003872 No Urmia University of Medical Sciences, Urmia, Iran Hesam Ghiasvand hesambs82@gmail.com 10031947532846003873 10031947532846003873 Yes Hospital Management Research Center, Hospital Management Research Center, Iran University of Medical Sciences, Iran University of Medical Sciences,