OBJECTIVES: Based on the empirical data of Taiwan's National Health Insurance (NHI) program, this study intends to analyze the equity of access to health care service for different disease and to test the following hypotheses: a) Equity in health care utilization for minor diseases; b) Equity in health care finance for catastrophe diseases. METHODS: Since 1995, a compulsory social health insurance scheme is implemented and has covered about 97% of the total Taiwan population. Using the household registration data (year 2000) from the Ministry of the Interior, the vital registration data (year 2000) from the Department of Health and the insurance claim data (years 1999 and 2000) from the Bureau of NHI, we have analyzed the top utilization rate disease - upper respiratory infection, the top female mortality rate disease-lung cancer and top female neoplasm incidence rate cervix uteri cancer. To test the hypothesis, we classify the distribution of health care resource into 25 areas and analyze financial impact of lung cancer and cervical cancer in last year of life. RESULTS: There are 71% beneficiaries who had at least once visited physician for URI, which accounts for 31% of all cases number of outpatients. There are 94% URI utilization rate for the 0-14 year-old beneficiaries .The empirical evidences confirm the first hypothesis. For those women who died of lung cancer and cervical cancer had not showed any health care utilization and expenditure in their last year of life, about 10%, 11% respectively. We had observed significant proportion of these cases either lived in rural areas or under average national income. CONCLUSION: The empirical evidences showed there are still financial barrier for catastrophe disease in resource scarce area.