This report analyzes equity andfinancial protection in the health sector of Vietnam. Inparticular, it examines inequalities in health outcomes,health behavior and health care utilization; benefitincidence analysis; financial protection; and theprogressivity of health care financing. Data are drawn fromthe 1992-93 and 1997-98 Vietnam living standards survey, the2002, 2004, 2006, and 2008 Vietnam household and livingstandards survey, the 2002 Vietnam demographic and healthsurvey, the 2002 Vietnam world health survey, the 2006Vietnam multiple indicator cluster survey and the 2006Vietnam national health accounts. All analyses are conductedusing original survey data and employ the health modules ofthe ADePT software. Overall, health care financing inVietnam in 2006 was fairly progressive, i.e. the better-offspent a larger fraction of their consumption on health carethan the poor. The financing sources that contribute to theoverall progressivity of health care finance are generaltaxation, which finances 27 per cent of domestic spending onhealth, and out-of-pocket payments, which finance 55 percent of spending. The most progressive source of healthfinance is actually Social Health Insurance (SHI)contributions, which is unsurprising given that they arepaid largely by formal sector workers who are among thebetter-off; however, SHI contributions finance just 13 percent of health spending. Voluntary insurance is mildlyregressive, but this finances an even smaller share of totalhealth spending.