OBJECTIVES: To conduct a cost-effectiveness analysis (CEA) of imiquimod compared to no treatment in patients with superficial basal cell carcinoma and contraindication to surgical intervention and cryotherapy in Poland. METHODS: This analysis was based on a decision model regarding clinical effects of imiquimod in comparison to placebo (vehicle cream), obtained from randomized clinical trials. The population was defined as adult patients with superficial basal cell carcinoma (sBCC) and contraindication to surgical intervention/cryotherapy, also patients, who do not give consent to these forms of treatment. Clinical and histological complete clearance were assessed as health outcomes. Direct medical costs of the analysed therapies were estimated from the perspective of both payers in Poland (National Health Fund and patient). We included costs of medication, clinic visits and diagnostic assessments. Time horizon of the analysis was 18 weeks. Treatment was assumed as once a day 5x/week for 6 weeks. Costs and effects were not discounted. RESULTS: Probability of complete clearance, assessed clinically and histologically was 0.751 for patients treated with imiquimod and 0.017 when placebo was used. Probability of histological complete clearence was 0.822 and 0.031, respectively. Total costs of imiquimod therapy were estimated at 1,075.30 PLN, while costs of no treatment were 174.80 PLN. Incremental cost-effectiveness ratio (ICER) for the comparison of imiquimod versus no treatment was 1,227 PLN per gained complete clearance assessed clinically and histologically, and 1,138 PLN per gained complete clearence assessed only histologically. CONCLUSIONS: Imiquimod is more effective and more expensive than no treatment in patients with superficial basal cell carcinoma and contraindication to surgical intervention and cryotherapy. ICER value is below the acceptable threshold, therefore imiquimod therapy is considered as cost-effective treatment in Poland.