Abstract: In order to improve the consumption level, changes and differences of consumption structure between urban and rural area in Henan Province were analyzed based on the data of“Henan Statistical Yearbook”from 1993 to 2013. Then static analysis of the consumption structure of urban and rural residents was conducted with the application of ELES model. The results showed that consumption level of urban residents was higher than that of rural residents in Henan Province from 1993 to 2013. The consumption structure of urban residents was better than that of rural residents, and the overall consumption desire of urban residents was stronger than that of rural residents. Affected by income level, food expenditure still occupied an important place in the consumption structure. The income elasticity of demand of rural residents was smaller than that of urban residents, indicating a low consumption level of rural residents. Rural housing became a major consumption item of rural residents, and still belonged to the living type consumption. While consumption of urban residents was concentrated on the transportation and communication, household equipment and miscellaneous goods, which belonged to the developing and enjoying type consumption. Affected by consumer prices, miscellaneous goods expenditure of urban residents and housing expenditure of rural residents exhibited drastic changes. There were some differences in consumption order between urban and rural residents. Therefore, improving the purchase power, guiding purchase intention, optimizing purchase environment could reduce the structure differences between urban and rural residents in Henan Province.