The income gap between urban and rural labor results from the employment market with different wage ratio the laborers of two sectors belong to and from the difference between two classes of laborers in storage amount and accumulation ratio of manpower capital. The laborer's individual level of manpower capital in turn determines his alternative opportunity in employment market. The bridging of income gap will depend upon an integration of manpower of urban and rural laborers, on the basis of which a uniform competitive labor market will take shape. And equal education is the prerequisite for manpower capital and competitive market to influence income equality.

manpower capital; labor market; income gap between town and country; equal education