Objective: Social welfare, as a combination of organized system of laws, rules,programs and policies, is one of the most debatable subjects which contain so difference view points. At the other hand due to the different levels of development, we encounter with different welfare regimes. In this paper we are investigating the case in a comparative analyzing manner.

  Method: this paper is developed based on analytic descriptive method, within which the theories of welfare and public sector economy are used as well. Findings: 1) there is a somehow, tautological relation between social welfare from one hand and the level of development from the other hand. 2) We can specify three kinks of welfare regimes ultra-welfare, informal welfare regime, and welfare state.

  Results: 1)-despite of its difficulties, the welfare state regime could construe as the most efficient one.2)-Iranian welfare regime can not be accounted as a

  welfare state regime