Regional development is a course of accumulation based on many factors, which is directly related to resources utilization and conversion. And material wealth production and accumulation embody the outcome of regional development. Thus, focusing on material wealth, regional development can be evaluated from resources and perspective of resources conversion. Taking the infrastructural level, transportation accessibility and economic development level into full account, the concept of "material-based development" was presented and the material-based development index (MDI) model was established. By using the MDI model,geographic information system technology and mathematic methods, this article then calculated MDI of each county and province of China in 2005 and systematically evaluated the material-based development of China at county and provincial scales, so as to bring some scientific references and policy-making supports to the population development function oriented zoning and population spatial distribution planning of China. The result showed that: (1)At county scale, the material-based development of counties within China in 2005 was significantly different, in which there were 1876counties belonging to the mid-level material-based development and accounted for 78.10% of the total. The numbers of high-level and low-level counties were 144 and 382 and accounted for 6.00%and 15.90% respectively, demonstrating a spindle shape in general.The spatial distribution of material-based development was unbalanced, and it was much better in southeastern part of the line of "Daxinganling-Yinshan-Liupanshan-southeast edge of QinghaiTibet Plateau" than that of northwestern. Furthermore, there were also differences of the sub-index between different material-based development levels. Therefore, for different regions, key issues and measures adaptable to local condition should be prioritized and taken in order to realize regional balance development. (2) At provincial scale, there was also significant difference between each province and the spatial distribution of it was "high in the east,low in the west" in general. It meant that the capacity of natural resources attraction and conversion of east China was better than that of west China. The infrastructure level was the main factor accounting for the differences of material-based development levels among provinces. As a result, our government should make great efforts to improve infrastructure condition, especially the western part of China, so as to narrow the gap between the western part and the eastern part to realize the coordinated development within different regions and rapidly socio-economic development of China.