The proposed study is devoted to determining the features of the spatial differentiation of the social sphere within the territory of Ukraine. The essence, objects, subjects, results of the process of differentiation of the social sphere of Ukraine in the spatial context, as well as the specificity of relations and the nature of the development of the corresponding process in space and time are disclosed. For this, an analysis of income was made as one of the key criteria of the level of formation and functionality of the social sphere. The role of the population's needs as a key motivating element in the formation of social space is substantiated, because the population is multidimensional and the population itself is the basis of the social space.
 The following research methods were used during the conducted research: descriptive, comparative and descriptive-vector methods. They are important for the characterization of concepts related to the presence of social sphere components and their accessibility for the local population, comparison of the functional level of individual social sphere components and their comprehensive review, and designation of the most important factors affecting the functioning of social sphere subjects, along with indicating the most important areas of activity.
 The dependence and connection between the level of demand and use of elements of the social sphere and the level of income of the population was investigated, as well as regional and temporal (in this case - quarterly) differences in service consumption were substantiated. Key types of social services for which consumers spend money have been determined at the regional level.
 Elements of the social sphere are characterized by local influence and limited operational capabilities. Despite their different functional purpose, their common goal is to identify and satisfy local social needs. The realities of modern Ukrainian society require the formation of guidelines for the restoration of the state of functioning and accessibility of the social sphere, which was typical for the regions of Ukraine before the start of the Ukrainian-Russian war.
 The criterion for the functioning and development of the social sphere should be financial availability, which in turn is determined by the population's ability to spend a certain amount of money on receiving social services. At the regional level in Ukraine, there are significant fluctuations in the incomes of the population, which is generally an objective phenomenon. The statistical data of the last decades allow us to state that in the vast majority of regional regions there was an increase in the well-being of the population. Expenditure on the social sphere in the regions of Ukraine is correlated with indicators of the number of family members, primarily the number of children in them. Traditionally, families with a small number of children are young and wages are not the main source of their income. At the same time, these families have high hopes for social support in various forms (scholarships, grants, targeted payments). Families with more children mainly form their budget from wages and in equal proportions from entrepreneurial activity and other social benefits. The structure of implemented services at the all-Ukrainian level includes transport, warehousing, postal and courier services, temporary accommodation and catering services, information and telecommunications services, real estate operations, professional, scientific and technical services, activities in the field of administrative and auxiliary service, education, health care and provision of social assistance, services in the system of art, sports, entertainment and recreation.
 Keywords: social sphere, regions of Ukraine, spatial differentiation, incomes of the population, available social guidance services, implementation of social guidance services.
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