The health is the one basic needs of human and base of each activities that people do. The evidences show that there are strong relationship between high levels of health and high levels of INCOME. The high INCOME causes to better health via accessing to healthy water, better nourish, regard of hygienic principles and ability more purchase as well as better quality of medicine watchfules. On the other hand more and better health in immense and individualism level causes to increase labor productivity and this progress continues between health and INCOME. This study is a descriptive – analytic research and it analyzes the effect of inequality DISTRIBUTION of INCOME and control variables on the health indicators (life expectancy and infant mortality rate) for a sample 22 of developing countries during terms (1995-2008) with using panel data and the software Eviews 7.The results show that inequality DISTRIBUTION of INCOME has adversely affect on life expectancy and a significant positive effect on infant mortality rate. Also, the per capita INCOME, education and saving that are used as control variables and by taking constant INCOME level, theses have a positive effect on life expectancy.