Abstract: Industrial structure upgrading is an important symbol of economic leap development in the less developed regional. By quantitative analysis of annual rate of industrial structure, the direction and the benefits using the More Value, Lilien Index, Industrial Structure Advance Coefficient, Deviation and Convergence Index method on the data of 2001-2013 of the less developed regions of Guangdong province, the overall characteristics of industrial structure upgrading with a relatively rapid rate since 2000, the main direction to the two or three industry, labor-intensive industry, not enough industry coordination, the convergence of industrial structure ,and the existence of such spatial differences, in the industrial upgrading rate of eastern Guangdong faster than western Guangdong, northern Guangdong, in the direction of upgrading of eastern Guangdong Second industry leading, western Guangdong and northern Guangdong two or three industrial advance; eastern Guangdong, northern Guangdong resource intensive industries and western Guangdong labor-intensive industry advance, in the upgrade benefits of western Guangdong better than northern Guangdong, eastern Guangdong, and so on, are found.