This paper explores economic factors that contributed to per capita income in Utah counties during the 2000 census. The study utilizes a combination of neoclassical, urban and regional economic theories to establish income determinants at county levels. An ordinary least squares regression indicates that (1) average education has a significant positive impact on income, (2) distance from large city has a negative impact on income, and (3) capital levels have a positive impact on income, but are found to have the smallest impact on income. Labor factors are found to have weak relationships with income. Furthermore, the study finds that higher education has the greatest impact on income.