In recent years, the subsidy funds of mentally and physically disabled has grown largely. It shows that welfare for the mentally and physically disabled became valued. This paper mainly discusses subsidy funds of mentally and physically disabled in three parts: living assistance, auxiliary appliances assistance and subsidies for nursing and the maintenance expenses. We observe each subsidy fund variations in Taiwan 25 counties by using cumulative density function and Gini coefficient in the common analysis of economic. The result shows that the subsidy funds have disparity between the city and countryside and money subsidy is gradually substitute for the subsidy in kind.