The main aim of this paper was to measure and evaluate the spatial differentiation of human capital resources for rural areas in the district of Koszalin taking into consideration their incomes and expenditures. It is assumed that the municipalities tested are diverse in terms of their human capital resources, and that this state is conditioned by the economic situation of these communities.The statistical data of the Central Statistical Office, the BDL (the Bank of Local Data), and census data were used to estimate the HC resources indicator.