The educational financial condition in Kaohsiung City and Kaohsiung County varied. After their merge on December 25, 2010, there was a concern that the quality of education of the former Kaohsiung City would be damaged to restore the balanced development of the whole city. Based on equality of educational opportunity and related theories, annual educational expenditure indicator data from two junior high schools in 2009, 2010 and 2011 were analyzed to understand the resources distribution prior and after the merge. This study also provides suggestion for further resources distribution plan in Kaohsiung City.