Most of the contemporary studies of level of living and poverty concentrate only on state-level averages. In view of the growing divergence both between and within the states, disaggregated studies are necessary for accurate identification of the critical areas calling for policy intervention. In the National Sample Survey Organisation's Consumer Expenditure Survey held in 2004-05, the sample design had taken districts as strata in both the rural and urban sectors, which makes it possible to get unbiased estimates of parameters at the district level. This paper presents a profile of levels of living, poverty and inequality for all the districts of the 20 major states of India. An attempt has also been made to map poverty in the districts to examine their spatial disparity within and across the states.