Abstract: This paper analyses the relation of urbanization and non-agricultural development in the last 20 years of 30 provinces in China, and concludes that the relativity of urbanization level and non-agriculture employment level is more and more prominent as a whole, but great differences exist among provinces. From the historical review, differed from other industrialized countries, Chinese industrialization begins with the heavy industry under central planned economy system, and this system distorted the industrial structure, employment structure, and urban-rural structure. The proportion of value of non-agricultural industries is much higher than it's employmental level and employmental level higher than urbanization level. After 1980, along with the market economic system setting up and high-speed economic growth, the distorted industrial structure was redress little by little. The deviation among the value proportion, employmental level and urbanization level is also being redressed, not only in the whole country but also in numerous provinces. But, from horizontal review, there are great differences among provinces. First, the developmental speeds of non-agricultural employment and urbanization are various among 30 provinces in last 20a. Second, the ratio of UN (urbanization level and non-agricultural employment level) is different in different provinces. For example, it is 1.01 in Hainan Province, but only 0.51 in Hebei Province. Furthermore, there is little relationship between UN ratio and economic development level. Based on the developmental speeds and the ratios, the provinces of China are classified into some regional types as well. At last, according with the industrial evolution and the changing industrial employmental flexibility in last 20a, the authors explain the mechanism of provincial differences. In the 1980s, light industry and services make a burst growth in several traditional heavy industrial provinces or big cities, and improve non-agricultural employment and urbanization level, especially in north China. On the other hand, in the 1990s, because of the declined employmental flexibility of second industry, central urbanization and rural urbanization show different among provinces. In traditional industrial provinces, unemployment plays down the urbanization; in under-developed provinces rural urbanization has not played much roles as developed regions; but in developed provinces not only rural urbanization but also the urban services play important role. So, the relation between urbanization and non-agriculture employment level show different greatly among provinces.