This research was intended to identify the fiscal imbalace of revenues sharing from taxes, SDA, DAU, DAK, and their correlation. The data covered the period of 2004 - 2011 and were analyzed using Theil Index. The research results show that there was a fiscal imbalance of 0.303708 between taxes and SDA, when Palembang City was included, and 0.387716 when this city was excluded. In the same compu…