This paper examines the allocation of household resources, particularly focusing on the impact of unearned income held by mothers and fathers on family health outcomes. Using survey data from Brazil, the study tests the common preference model, which posits that the impact of income under the control of different household members should be the same. The results reject this model for five out of six outcomes: nutrient intakes, fertility, child survival, and child weight for height. The paper also finds evidence of gender preferences, with mothers appearing to allocate more resources to improving the health of their daughters compared to fathers, who prefer to allocate more resources to their sons. The study suggests that programs aimed at improving the health of urban households in Brazil should consider the greater impact of maternal income on household and child health.This paper examines the allocation of household resources, particularly focusing on the impact of unearned income held by mothers and fathers on family health outcomes. Using survey data from Brazil, the study tests the common preference model, which posits that the impact of income under the control of different household members should be the same. The results reject this model for five out of six outcomes: nutrient intakes, fertility, child survival, and child weight for height. The paper also finds evidence of gender preferences, with mothers appearing to allocate more resources to improving the health of their daughters compared to fathers, who prefer to allocate more resources to their sons. The study suggests that programs aimed at improving the health of urban households in Brazil should consider the greater impact of maternal income on household and child health.