Equitable financing is a key objective of the health system system in Malaysia. Its importance is evidenced in policy documents, policy statements, the work of health economists and policy analysts. The conventional categorizations of finance sources for health care are taxation, social health insurance, private health insurance and out-of-pocket payments. There are nonetheless increasing variations in the finance sources used to fund health care. This paper from 2008 discusses equity aspects of health financing which is still important for the country. An understanding of the equity implications would help policy makers in achieving equitable financing.