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The purpose of this study is to analyze the actual state of similar and overlapping special account for balanced national development promoted by Roh's participatory government for regional development sub-account project. This study drawn out major results as follows. First, the total special accounts for balanced national development promoted by Roh's participatory government for regional development sub-account project are 123. Among them, the similar & overlapping appeared by both criteria of project purposes and means classified 84 projects under 26 projects management, indicated the weight of it as 68.3%. Meanwhile, the result of using the questionnaire-based confirmatory factor analysis was discriminated the final similar & overlapping projects as 84 projects under 35 project management. Second, the similar & overlapping project by sector presented respectively higher in the part of setting up RIS in farm and fishing villages(102.516), and in making the region for being a nice place to live(100.464) in similarity and overlapping index compared with backwater region development(98.457), and activation of regional economy(99.633). Third, the actual state of similar and overlapping project in ministries and offices represented that were higher within the ministry in the Office of Forestry(0.67), Ministry of Culture and Tourism (0.33), Home Affairs Ministry(0.33), Construction and Transportation Ministry(0.11), Agriculture and Forestry Ministry(0.04) in the project, on the other hand the Agrarian Development Office(-0.33), Cultural Properties Administration(-1.00), Fire & Rescue Services(-1.00), Finance and Economy ministry(-1.00), Maritime Ministry(-1.00), the Health and Welfare Ministry(-1.00), and Environment Division(-1.00) were higher in similarity and overlapping with other ministries or offices in carrying on the project.