Abstract: Based on the empirical data from 2000 to 2012， this study investigated the changes of the consumption level and structure of urban and rural residents in Henna Province using the method combining theoretical analysis and empirical analysis. The results showed that the differences in consumption between urban and rural residents were significant， and the consumption level and structure of rural residents obviously laged behind the urban residents in Henan Province. Accordingly， some related suggestions were put forward to narrow the income gap between urban and rural areas， and to make up the gap consumption between urban and rural residents， such as improving the income of the farmers， improving rural social security system and consumption environment.

Key words: Henan Province, urban and rural residents, consumption level, consumption structure