Objectives: Inevitably, the needs for an equity in health care and treatment should be met in a society, depending on ethical theory. An ethical theory serves to identify a context and reasoning to determine what ought to be done, as opposed to mere positive analysis of what is the case. Method: The methodology that implied in this research is a librarian method. It is based on documents and information that produced and accessible in this area from different resources. Conclusion: The purpose of this research is to offer a brief overview of major ethical theories in this field. These ethical theories are Ulitarianism, Cmunitarianism, and Entitlement. Theories that are described here attempt to provide as with a base of our understanding of the distribution of goods and services including important health care in a system of ethics.