In 1986, the Vietnamese government began its transition to a market economy with a set of reforms called doi moi (renovation). The doi moi reforms achieved rapid growth and poverty reduction, but not all socio-economic groups have benefited equally, or at the same rate. In particular, inequality between the rural and urban areas has increased. This paper seeks to present the trend in inequality in Vietnam and examines some of the factors that underlie these trends. Included in the examination is the presentation of the Gini and Theil indexes as well as an analysis of factors such as education, health, expenditures, infrastructure, and employment that divide the rural and urban populations.