Childhood is the key point in children’s growth; the environment to provide appropriate support and protection, has a great impact on their development and adaptation. Since 1995, the National Health Insurance has included children with various health care ranges, making child care more enhanced. This is especially true in the area of domestic science research and data analysis which has shown that regardless of the use of dentists, hospital services and emergency usage, still has a biased rich situation. In this study, we use the National Health Insurance Research data to analyze the situation of children in low income and general-family conditions in their use of out-patient, emergency and inpatient medical utilization. Depending on the research purposes, factors, and control variables such as age, gender, health status, hospital level insured areas of urbanization and other aspects, further analysis of low income families children and general family child should be done. In this select study of children under age 5, we use multiple regression analysis and. negative binomial regression. Overall, children of low income families have a higher usage rate of outpatient medical utilization than children from general family situation (B = 0.026, p = .019). In addition, personal characteristics, health status, medical treatment hospital level and degree of urbanization of the insured area characteristics and other factors for children's use of ambulatory services have a significant influence. In the hospital medical expenses part of the low income families children below gemeral families children (B = -0.374, p <.001), while hospitalization of low income family childreni is high and significant (B = 0.180, p = .002). Children grow up in different families and economic conditions, but the government always seeks to fill in any gap in medical care for lower children from lower socio-economic backgrounds through a variety of children’s subsidies and benefits, especially in the medical care field. It is hoped that government resources continue to make up for the what poorer families lack for their children because their growth should not be limited by the economic limittions of their parent’s situation. Children from low income families should enjoy the same benefits of children of ordinary families, especially in health care. The current reality is that there is a gap between urban and rural areas in the allocation of medical resources; and, this disparity will affect children's health care utilization. It is this inequality that the government need to actively address.