本文旨在探討社會階級在因應空氣污染時之文化態度取向、物質資源、及呼吸道健康的差異，並檢視社會階級如何透過「文化差異」與「資源差異」的中介，導致呼吸道健康的不平等。分析後發現：(l) 以單一向度的馬克思、達倫多夫、與主觀階級概念界定社會階級後，發現社會階級與因應空污的文化態度取向、物質資源、及呼吸道健康存在關聯。(2) 經以多元向度的教育程度、職業地位、與所得聯合界定社會階級後，發現社會階級透過「文化差異」與「資源差異」的中介過程導致呼吸道健康的不平等；而教育程度僅存在透過「文化差異」的中介影響，顯示「文化論」特別足以解釋爲何低教育程度者有較差的呼吸道健康；至於所得則僅透過「資源差異」的間接影響，顯示「資源論」的觀點特別足以說明爲何高所得者較低所得者有較佳的呼吸道健康。

The major purposes of this study were to explore the differentials of “cultural capital” “physical capital” and “health inequalities” among social classes, in terms of how theirs respiratory function were affected by air pollution and other risk factors. A sample of 1,205 full-time workers, randomly selected from Taipei city, was analyzed by using One way ANOVA and path analysis. Finally the findings indicated that: (1) The higher social classes tend to have more cultural capital and physical capital in coping with air pollution, also to have better respiratory function; (2) The effects of social classes on the inequalities of respiratory function were mediated by the process of both cultural and physical differentials among social classes. Though both cultural and physical perspectives can explain the inequalities of respiratory function among social classes, however, the cultural perspective seems to be more valid to explain the health inequalities among social classes defined by the dimension of education. By contrast, the physical perspective is more valid to explain the health inequalities among social classes defined by the dimension of income.