Abstract: This paper used data on eight items of consumption expenditure and disposable income from the Yangzhou Statistical Yearbook from 2007 to 2020 to analyze and research the current consumption structure of urban and rural residents in Yangzhou based on the ELES model,which showed that the marginal propensity to consume was low among urban and rural residents in Yangzhou,with residential items being the most important consumption point for urban and rural residents in Yangzhou.The income elasticity of demand for residential items was at the top of the list and is greater than 1 in Yangzhou’s urban areas,while the rest of the items were less than 1.The income elasticity of demand for rural residents in Yangzhou was greater than 1 for residential,household goods and services,transportation and communication,and health care,indicating that these consumption items were high-grade goods for rural residents,while the rest are normal necessities.Based on the results of the research and analysis,this paper put forward relevant advice to provide reference for improving the consumption structure of Yangzhou residents.