The purpose of this thesis is to suggest the budget allocation model in “30 Baht Universal Coverage” for achieving equity health. The equity is defined as an equality of input for equal need, by studying only recurrent budget of fiscal years from October, 2001 - May, 2002 of health service facilities under the responsible of the Public Health Ministry. By Ordinary Least Square equation method. Under equity frame frame work in allocated budget, allocation should depend on both need and supply side of each province. So this thesis uses population adjust standardized mortality ratio, dependent population ratio, gross provinces product, number of out-patients, in-patients case and number of accidental as an indicator of health need and supply of each provinces. Compute these variable by using Ordinary Least Square method and reallocated for compare the different to real receiving budget by also consider balance payment situation. เท additional, had study allocation for aumpor in Sisaket province, by using same method and variables. This thesis’s result show that almost province have receieved budget differently when compared with budget which got from budget allocation model . And discovered provinces which had received budget under budget that get from budget allocation model have problem with deficit balance payment. In opposite, which province that had received budget over budget that get from budget allocation model have notprlblem with indeficit balance payment . So may reflected that allocation budget in province level had not accorded to need and supply of each province. And result in allocation budget for aumpor level is almost aumpors have receieved budget differently when compared with budget which get from budget allocation model too. And budget which received from model can not cover operating cost in each hospital. However, created allocation model for smaller place should use variables that can reflect different of hospital level will better.