OBJECTIVES: In the INFORCE study, treatment with ezetimibe/simvastatin (Eze/Simva) 10/40 mg/day was superior to doubling the statin dose in reducing total cholesterol (TC) among inpatients with suspected coronary events already receiving a statin (stratified into 3 potency strata at baseline). The purpose of this analysis was to evaluate the cost-effectiveness of Eze/Simva in this population by translating reductions in the observed TC: high-density lipoprotein cholesterol ratio into projected lifetime costs and benefits.  METHODS: A Markov model (Cook et al 2004) was used to project lifetime costs and benefits based on patients’ cardiovascular risk factor profiles and actual lipid values at baseline and endpoint (12 weeks). Inputs for cardiovascular event costs and age-specific utilities for health states were based on a 2006 National Institute of Health and Clinical Excellence submission for Eze and age-specific non–CHD mortality rates (2006) derived from UK Office of National Statistics mortality data.   RESULTS: At baseline, the Eze/Simva group (N=195) had a higher mean [SD] TC (4.33 [0.89] mmol/L) than the double-statin group (N=189; 4.16 [0.80] mmol/L). In the pooled-data analysis adjusted for baseline profile, Eze/Simva conferred 0.218 discounted (3.5%) incremental quality-adjusted life year (QALY) at a discounted (3.5%) incremental cost of £2,524, for an Incremental Cost-Effectiveness Ratio (ICER) of £11,571/QALY. Similar data were observed in each stratum of statin LDL-C–lowering potency, with ICER values