One of the pillars of development, its comprehensive and integrated to meet the social and economic imbalances areas. There are different dimensions of inequality and underdevelopment are the most important characteristics that are required to resolve such deficiencies attitude and attention to the distribution of development indicators at different levels. In order to solve the problems of regional imbalance, first, to recognize and categorize different regions based on. The purpose of this study was to evaluate the development of the Kohgiluyeh and Boyer Ahmad province is the city. Accordingly, in this study, 8 city province on the basis of 8 indicators, education, culture-sports, religious, political-administrative, infrastructure, health, business-services and transport-communication, Based on statistical census of population and housing and Statistical Yearbook and using numerical taxonomy and topsis models, classification and to determine the degree of development of the city. Is applied research, Data of the library and survey data analysis and mapping software for Excel and Arc GIS is used? The results show that, the development in the city is not balanced and there significant difference between the levels of development of the city. So that, from a total of 8 city of the province: 2 city developed. 3 city semi-developed city and 3 city also ranks have been deprived city. Boyer Ahmad as the most developed and Landhi as the poorest city in Kohgiluyeh and Boyer-Ahmad is been sent. This spatial inequality in the city's development due to unequal distribution of cultural indicators, infrastructure, economic, etc. that are necessary to improve the city's disadvantaged.