Abstract: Facing with the new socio-economic development situation, there are a lot of disharmony and discord problems within the urban and rural development in Gansu Province. In particular, the widening economic development gap between urban and rural regions is to be an important subject placed in front of the urban-rural coordinative development of Gansu Province. Based on two perspectives of the income and consumption of urban and rural residents, this paper discusses the issues of economic development gap between urban and rural, dissects the internal mechanism which results in the above problems, and accordingly, makes some more detailed measures to resolve that. The results showed that: ⑴ The gaps of per capita income, income structure, the level of savings between urban and rural residents are still more significant; and the gaps of the consumption level and consumption between rural and urban residents are also comparative evidently, the consumption level of urban is higher than rural, but the propensity to consume of rural is becoming more eager than urban. ⑵The historical industrial structural basis, the social "dual" system of urban and rural, the lag behind of urbanization level, and the intensity of urban-rural dual structure, is the main fact which leads to the significant gaps of economic development in Gansu province. ⑶ Accelerating the integration of urban and rural industrial development, breaking the institutional differentiation of social system, promoting the process of urbanization, and strengthening agricultural industrialization are the important measures to solve the non-equilibrium phenomena of urban and rural economic development.