It　is　clear　that　spatial　inequality　of　regional　fiscal　expenditure　on　Science　and　Technology　(S&T)　can　affect　regional　coordinated　development　strongly.　Taking　286　Chinese　urban　regions　as　an　illustration,　we　conduct　a　dynamic　comprehensive　evaluation　over　fiscal　expenditure　(2008-2013)　of　them　on　S&T　using　the　analytic　hierarchy　process.　And　the　spatial　inequalities　are　analyzed　in　depth　with　Gini　coefficient　decomposition　and　polarization　measurement.　Research　results　show　that　the　spatial　inequality　of　Chinese　urban　regions　in　fiscal　expenditure　displays　the　tendency　of　expansion　in　general,　and　the　level　of　fiscal　expenditure　on　S&T　in　the　eastern　urban　regions　is　commonly　higher,　while　that　in　the　middle　and　western　urban　regions　is　relatively　lower.　The　spatial　inequality　of　Chinese　urban　regions　in　terms　of　fiscal　expenditure　on　S&T　is　mainly　demonstrated　as　the　inter-regional　inequality　among　eastern,　middle　and　western　regions,　with　the　inequality　produced　inside　the　three　regions　contributing　little　to　the　overall　spatial　inequality.