As one of the necessities of life, clothing is on the important position in the daily life of urban and rural residents. Firstly, the paper carries out the descriptive statistical analysis about clothing consumption expenditures of urban and rural residents; secondly, based on questionnaires of 543 urban and rural residents in 16 provinces, this paper analyses structure and trend of urban and rural residents' clothing consumption. The results show that per capita clothing consumption expenditure of urban and rural residents present growth on the whole, but the gap between the two is gradually expanding; clothing consumption expenditure have differences in different regions; the differences of different income levels are also obvious; urban and rural residents' clothing consumption structure tends to be more diversified, cotton goods and chemical fiber goods is the main variety of clothing consumption, including down feather, cotton and chemical fiber is the main variety of coat, and cotton, chemical fiber and wool is the main variety of suit and knitwear; cotton goods, down goods and woolen goods will be the fiber goods that urban and rural residents buy more in the future; clothing consumption demand will pursue for band, comfort and personality; female residents will still be tbe main force of clothing consumption. Finally, the paper puts forward some recommendations on the basis of analysis results.