The major purpose of this study is to examine the status of educational equality of opportunity at the county level in Taiwan Area by inquiring into the relationship between educational expenditures and financial revenues of each county. After using ten years data (from 1981 to 1990) and four relationship measures (correlation coefficient， slope， elasticity coefficient， and adjusted relationship measure) to undertake the statistical analysis， the study adjusted relationship measure) to undertake the statistical analysis， the study has the following findings: (1)When holding the educational expenditure subjects constant and applying four relationship measures to it， the equity tendency of each measure in ten years varies. (2)There are strong relationship between the educational expenditure subjects and the county wealth subject. This result implies that the equality of opportunity on educational expenditures in county wealth has not been reached. (3)When holding the relationship measure constant and applying the educational expenditure subjects to it， the equity tendency of each subject in ten years varies. (4)Among seven educational expenditure subjects， the educational ， scientific， and cultural expenditures per pupilo and educational， scientific， and cultural expenditures less personnel per pupil have the least degree of conformity with the principle of equality of opportunity. (5)The three expenditure subjects less personnel are less conformable with the equality of opportunity principle than their original subjects. This study has the following recommendations: (1)to eliminate the inequality of educational expenditures among students living in different counties; (2)to clarify the content of each educational expenditures subject;(3)to differentiate between educational expenditure subjects with and without personnel expenditure when calculating education expenses; (4)to subsidize non-personnel expenditures to county schools; (5)to improve the method of subsidy among levels of government;(6)to improve the financial structure of county government; (7)to establish data base on school finance and analyze it on a year basis.