After an introductory description of the general structure of revenue sharing, evidence is reviewed that indicates that the distribution of revenue sharing funds discriminates against the poor on a number of grounds: the basic formula and its limiting provisions do not treat poorer communities in a manner communsurate with their needs, local governments are not providing an equitable share of funds to meet the urgent needs of the poor and furthermore have a long history of discrimination against minorities and women. Finally, the poor are victimized by the absence of meaningful Federal performance requirements and the ineffective policing of the few standards that have been imposed. (EH)