Abstract: The R & D spillover effect of three industries in 1997, 1999, 2000, 2002 in China was analyzed with Erik Dietzenbacher method. The results showed that the R & D spillover of three industries mainly is passed from the tertiary industry to three industries. Strengthening the contributor effect of the tertiary industry among three industries is the main direction of the government policy. The policy to increase R & D input per unit of output value was suggested so as to strengthen the R & D spillover among three industries. The analysis thus made will benefit understanding the status and characteristics of the R & D spillover among three industries, which is of actual importance to formulation of the policies relevant to taxation and development of three industries.