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In most of the developing countries, rural area experiences more neo-natal, post neo-natal mortality as compared to urban area (A.K. Jain, 1985; Myint, 1990; Shuzhuo and Feldman, 1995; Pandey et al, 1998; Poel et al, 2009, NFHS-3, 2005-06). The causes of such differences as cited in most of the studies includes low standard of living, lack of health care facilities, inadequate modern means of connectivity, lack of availability of electricity, lack of mass media etc. in rural area. Over the years the rural-urban ratios of infant mortality and child mortality are higher in Assam than in India. While the rural-urban gaps of all components of infant and child mortality has declined over the years in India, but in case of Assam though it has declined for child mortality it has increased for neonatal, post-neonatal mortality and infant mortality. This study confirms the findings of other studies that mortality rates in rural area are higher than in urban area. Again with some exception, maternal education was unable to reduce the rural-urban gap. There are some differences regarding factors affecting each of the outcome variables in rural and urban area which may explain the gap. Again rural area lacks in infrastructural facility which might be responsible for more death experiences in rural area.