​Background and Objectives: According to complexity of resource allocation, issue about how to allocate health care resources in an accurate and fair manner has become the subject of discussions and decisions of related groups. Therefore, in this research we aim to study the methods of financial resource allocation of Tabriz University of Medical Sciences in order to identify its strengths and weaknesses for its promotion.
Material and Methods: This study is a descriptive, qualitative sectional research and all comments have been collected by focus group discussions with experts and managers involved in the allocation of financial resources of Tabriz University of Medical Sciences. All factors affecting the process of allocation have been reviewd carefully.
Results: Results suggested that except the health sector, none of the other sectors use the formulated  and scientific methods for allocating financial resources and despite the emphasize in the 4th development plan for operating funding, the final cost of the services, has no role in allocating financial resources.
Conclusion: Regarding to judgmental and subjective method of financial resources allocation of Tabriz University of Medical Sciences and lack of documented and formulated methods, there is an essential need for developing an appropriate and formulated model for scientific allocation of financial resources in order to improve the efficiency and fairness of the allocation.