The 1988 constitution of the Brazil Federative Republic establishes that each state of the federation can define distribution approaches of the ICMS resources - Tax on Circulation of Goods and Services - the one that the municipal districts of the State are entitled. The State of Paraná, pioneerly, defined for the Complemental Law N.º 59/91, known as Law of Ecological ICMS, that 2,5% of the resources are distributed to municipal districts that possess especially protected
areas, characterized by the Units of Conservation. The Environmental Institute of Paraná - EIP - it accomplishes annually the evaluation of the conservation quality level of the Areas Especially Protected. The evaluation facilitates one it reviews financial to the municipal district. The objective of this work went build a methodology, for starting from variables defined by EIP, to establish a classificatory ranking of all the appraised areas. Besides, the methodology was automated by means of a computerized program in Visual Basic language to be used by EIP. In the solution for the problem of classification of the Areas Especially Protected were used scores obtained through of the multivariate statistical technique Fatorial Analysis. This work describes the statistical procedure, and shows the results obtained with the application of the software.
Key words: classification, especially protected areas, fatorial analysis