This study was undertaken for the purpose of offering a better understanding of the conditions of the distribution of special educational resources of middle schools in Taiwan. The above available indicators were used to empirically analyze the actual data government statistical data of the 23 counties and cities in Taiwan. The methods applied in this part, except for the nine equity measurements, also included cluster analysis, discriminant analysis, Bowder's chi square test of symmetry, and one-way ANOVA. The results of the research were as follows: 1.There are many differenct kinds of distribution of special educational resources in the middle school level in counties and cities which remained steady over the last six years. 2.The distribution of special educational resources did not accord with the spirit of horizontal equity, and the degrees of inequity differ according to different equity quantities of special educational resources at the middle school level. 3.The current circumstances of distribution of special educational resources at the middle school level in counties and cities did not accord with the spirit of equality of educational opportunity. Finally, this research will, based on the study's results, raise suggestions respectively in the fields of educational administration and continued studies.