Preschool education occupies an important position in the national education system. It has the function of laying the foundation for school education and lifelong education, which is a social welfare undertaking within the scope of public services. With the economic development and the improvement of national quality, the demand for preschool education resources has increased significantly. The problem of preschool education has been alleviated in most areas. However, the issues of “who enters the kindergarten” and “what kind of kindergarten” are issues of equity in preschool education. The balanced development of preschool education resources is a problem worthy of study. Relying on the Internet of Things technology, this research studied the development and countermeasures of preschool education resources from the perspective of educational equity and urban and rural development. The conclusion showed that there were certain differences in preschool education resources in urban, urban and rural areas. Based on this, this paper used research methods such as survey research, qualitative and quantitative analysis, and Internet of Things technology to analyze the problems and causes of the balanced development of urban and rural preschool education resources in the region. It not only narrowed the 11.8% gap between urban and rural preschool education resources, but also theoretically promoted the development of urban and rural preschool education resources balance, which had certain practical guiding significance.