This paper employs the data envelopment method to analyze the efficiency of public resources utilization in Macau in a comparative perspective by using the data of China Mainland，Taiwan，Hong Kong and Macau in 2001-2007.The empirical results show that the average efficiency score of Macau SAR government in using public resources is 0.894 and thus a 10.6% of public resource inputs could be saved without changing the output level when Macau government is on the production frontier.According to the slack variable analysis，Macau should mainly reduce its labor resources allocated to public sector while the ratio of government expenditure to GDP was a bit higher than the optimal level.The policy implications are concluded in five aspects.First，the government should employ public workers reasonably and raise the administrative efficiency of public employees.Secondly，to further enforce the government internal performance management is needed.Thirdly，the government should consider setup an efficiency-promoting workgroup under the direct control of the Secretary for Administration and Justice of Macau；Fourthly，Macau’s society needs a law or rules to have the government information opened to the public.Lastly，the Macau SAR government should set up research teams to analyze the productivity of public sector.