OBJECTIVES: To identify and analyse differences in the financing of drugs between Autonomous Regions (AR) in Spain METHODS: A structured literature review on the IME, SciELO, Doyma, Medline, Cochrane, national and AR official bulletins, relevant Spanish scientific associations and AR health web pages, and general and specialised press, up to June 15, 2007. RESULTS: Nine AR legislative documents were identified, one national working document, two press releases, one AR instruction, four scientific articles and two ministerial documents. The most important findings are as follows. Navarre and Andalusia finance some drugs excluded from national public funding by the Royal Decree 1663/1998. Navarre, La Rioja, Extremadura and Madrid finance smoking cessation products for the general population whereas Cantabria and Catalonia only to some population groups. The postcoital pill is financed in Andalusia, Cantabria, Catalonia, Canary Islands, Aragon, Asturias and Galicia. Erectile dysfunction drugs for patients with medullar damage are financed in Valencia, Murcia, Balearic Islands and Castile la Mancha. Differences have been detected in the financing level (reduced co-payment or free of charge) of several drugs for specific population groups. Castile Leon has a reduced co-payment in antiviral and antifungal drugs for cancer patients. Extremadura finances the totality of the drugs to chronic patients younger than 14 years old and families with more than 3 children, and Valencia finance total treatment costs of tuberculosis drugs. CONCLUSIONS: There are differences in the financing of various pharmaceutical products with low intrinsic value, life-style drugs and preventive drugs. These inequalities may be perceived as a reason of inequity or may reflect the intention to redistribute health care resources among AR’s preferences. It is necessary to evaluate the preferences of the population and the way these differences affect their health status.