Based on the November Kaiser Health Tracking Poll, the latest KFF data note examines regional differences in Americans’ views of the new health reform law. Although many states in the American South and West stand to be disproportionately eligible for federal funds under the new law, the analysis finds that opinions of the law play out quite differently in these regions. Those living in the Western and Northeastern United States are more likely to view the law favorably, while those living in the South and Midwest tilt negatively in their views of the law. These regional differences suggest that, despite the fact that their states may stand to benefit from federal spending under the health reform law, recent actions by some Southern lawmakers, such as speaking out about changing or repealing the law, may be consistent with views of the majority of residents in those states.