In this study, the objective is to analyze the incremental-cost effectivenessof Autologous skin graft and Cultured skin graft burn therapy, from the servicesprovider perspective, in order to use them as decision-making guideline for selectingburn therapy option. This study is based on 27 burnt and scalded patients admittedand treated with Autologous skin graft in the Burn Unit at the ChulalongkornHospital during 1998. The resulted cost of Autologous skin graft therapy is then usedfor approximation and calculation of the cost of Cultured skin graft therapy.Finally, the results from both therapies are compared in terms of their incrementalcost effectiveness. Estimation of cost incurred to the provider for both therapies involves allcost starting from admission to discharge. In other words, it comprises of the costfrom general activities and cost from specific activities. These cost of activities,in itself, contains the capital cost which breaks down into building cost, equipmentcost, and the recurrent cost which splits down into labor cost and material cost. The result of the study shows that the average cost for Autologous skin graftis Baht 166,343.99 per patient with 22.12% BSA (3,826.76 cm('2)). The average lengthof stay is 45.55 days. The cost comprises of Baht 85,257.52 of capital cost, Baht71,029.39 for labor cost and Baht 10,057.08 for material cost. Meanwhile, the average cost for Cultured skin graft is Baht 216,960.09 perpatient with 22.12%BSA (3,826.76 cm('2). The average length of stay is assumed to be30 days. The cost comprises of Baht 71,707.68 for capital cost, Baht 91,740.70 forlabor cost and Baht 53,511.71 for material cost. These costs already include the costfor Cultured skin graft sheet of Baht 98,177.64 which is much less than the cost ofimported sheet of around Baht 800,000. Calculation of the incremental cost-effectiveness from both therapies showsthat, by switching from Autologous skin graft therapy to Cultured skin graft therapy,an additional of Baht 3,255.05 is needed in order to decrease the length of stay atthe hospital by one day. The decrease in length of stay point to the benefit ofCultured skin graft sheet production in Thailand.