Abstract: Comparing the structure of consumption expenditure between China and the United States has a strong reference significance for China to adjust the consumption structure and expand the domestic consumption demand. Based on the data of consumption expenditure and disposable income of China and the United States in 2006-2013, the marginal propensity to consume, demand elasticity of income and price of various consumption items of the two countries were estimated by the extended linear expenditure system model (ELES). The results show that America's residents' marginal propensity to consume is significantly higher than China, and future growth space of household facilities and articles as well as transportation and communication of china will be larger than that of others, while the medical treatment will still be the hot spot of consumption in the United States. On the basis of this, some enlightenments on how to improve the propensity to consume, reform the supply side and guide the consumption's backflow are given.