||This thesis examines the regional variation in health care spending in the Czech Republic. The problem of regional variation in health care spending has been a subject of many studies all over the word for several years. Dartmouth Atlas in the United States in 1998 pointed out significant differences in the consumption and financing of health care. In different countries apply different health care systems, yet they have something in common. It is the regional variation in health care consumption and spending. In the Czech Republic the problem of area variation was marginally analyzed by the Roundtable (Kulatý stůl). Detailed analysis, however, does not exist. This paper uses VZP data that are related to 2009 and represent individual consumption data of health care segments covered by health insurance. Using secondary analysis of these data we find and analyze specific regional variations in health care spending across all heath care segments, even on a district level.