This study was conducted on analysis of VLSS (Vietnam Living Standard Surveys) secondary data from 2002 to 2012. Methods: Comparative analysis of health spending between quintile income groups of social health insureesi Experts' opinions on health spending and the difference of health spending between income groups of health insurees. Results: Income of all 5 income quintile groups have been increased, however this increase varied very differently between income groups, specially the first and the fifth groupi The trend of spending for health rose in all income groups of health insurees as welli first was the fifth group (the richest) with the stronghest and the fastest increase, then second was the first group (the poorest) which increase was higher than the second, the third and the fourth group being intermediate income groups.