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During the last 5 years, Thailand has allocated water budget to mitigate water resources problems totally THB 100,460 million (US$31264 million). However, it is found no study to assess whether such allocation corresponds to the problems or to water demand. This study, therefore, assesses appropriateness of the budget allocation to 25 major basins in Thailand by applying the concept of Water Poverty Index (WPI). WPI is developed by Sullivan (2002) consisting of five main factors of Resources (R), Access (A), Capacity (C), Use (U) and Environment (E). Sub-factors of 22 variables have also been selected based on the physical and geographical characteristics of 25 major river basins. Data are scored for priority. GIS is cooperated the results of water shortage area according to priority on basin basis. It is found that WPI scores of Mae Nam Pattani, Mae Nam Kok, Peninsula - West Coast, Mae Nam Mun, Mae Nam Chi, Mae Nam Salawin and Mae Nam Khong (Northeast) were low, which reflected a higher level of water shortage than other basins. By considering water budget allocation per capita, it was found that Mae Nam Kok, Mae Nam Chi, Mae Nam Mun, were allocated less budget compared to other basins. Thus, water budget allocation is inconsistent with the water poverty index. However, the WPI scoring system is based only on water poverty. Future study should integration of disaster index into the scoring system, to improve the efficiency of budget allocation system.