For the purpose of offering a better understanding of the condition on the distribution of special educational resources of elementary school in Taiwan area. The available resource indicators were used to empirically analyze the actual data- the government statistic data of the 23 counties and cities in Taiwan area. The statistical methods applied in this pstudy except the nine equity index, also included cluster analysis, discriminant analysis, Bowker's chi square test of symmetry and one-way ANOVA. The results of the study were as follows: 1.There are many different kinds of distribution of special educational resources in the elementary school level in the counties and cities which were quite steady over the last six years. 2.The distribution of special educational resources indeed did not accord with the spirit of horizontal equity and the degrees of unequity differ according to different equity quantities of special educational resources in the elementary school level. 3.The current circumstance of distribution of special educational resources in the elementary school level in the counties and cities did not accord with the spirit of equality of educational opportunity. Finally this study will according to the study result make suggestions respectively in the fields of educational administration institution and continued studies.