Uganda like many low income countries still struggles to provide health care for a significant proportion of the population despite enacting several policies and embarking on different economic reforms. A large number of people are facing catastrophic expenditures as they seek good and better health leading them into dire poverty. There is dis-proportionality between the country''s burden of disease and the finances available to take care of it. Analyzing Uganda''s health financing policies and system is a necessary initial step for improving its situation; it identifies the policy and practice gaps, which is necessary in making an optimum and relevant choice of reforms. This book initially contextualizes health financing in low income countries and then looks at the status of the health system in Uganda. These two chapters form a basis for the analysis of the health financing system of Uganda that follows thereafter. It concludes by drawing some lessons and recommendations for Uganda.