According to Bigambo (2014), the issue of equitable resource allocation is one of the perennial problems which has not only defied all past attempts at permanent solution, but has also evoked high emotions on the part of all concerned. In many low income countries, budget allocation patterns ignore changes overtime in health care needs like population size and disease patterns restricting the ability of health care services to respond to these changes which are in turn heavily influenced by existing health service supply patterns. Due to this, geographical regions that have previously received large amounts of resources continue to benefit from these resources regardless of whether there is a need to justify their need. On the other hand, regions that may have required a low amount of resources in the past, and which may require a large amount of resources now due to changes in their demographics and disease patterns receive the same amount of resources which can‟t meet the current needs of the population. The overriding concern is that sections of the population in the same areas are prejudiced in their access to essential health care merely by virtue of their place of residence (McIntyre et al 1990). Therefore the main objective of the study is to evaluate the process of resource allocation to the health sector in Baringo County and its implication to equity. The study was conducted in Baringo County which is allocated in the North Rift, part of former Rift-Valley province, Kenya. It has six sub-counties namely: Baringo North, Baringo Central, Koibatek, Marigat, Mogotio and East Pokot. This is a descriptive study that employs both qualitative and quantitative research methods. Qualitative data includes: in-depth interviews of key officials in health and finance departments and Focused Group Discussion (FGD) for the health care providers.