Until a few years ago, most governments across the world concerned themselves predominantly, with income growth strategies. Most, assumed rising incomes to transform into increased consumption and by analogy to improvement in quality of life. It has been realised that the linkage in this transformation may quite often be tenuous and, that all of what generally passes for as growth (in accounting terms) may not be contributing to development. This report is a review of public expenditure on health services in Uttaranchal.