This study estimates the responsiveness of Official development assistance (ODA) to aid recipient countries’ needs, human rights, and governance. To attain the objective the author forms a multiple linear regression model where net ODA per capita is the dependent variable and GDP per capita, infant mortality rate, adult literacy rate, civil liberties and government effectiveness are the explanatory variables. The author use panel data that covers 47 least developed countries and period from 1992 to 2013. Fixed effect model is used to control political, strategic and other considerations of donors. This study produces some evidence in support of the hypothesis that GDP per capita has influence on aid allocation. This study doesn’t find any influence of human rights and good governance in aid allocation.