Objective: To assess the impact of Apidra®, a new rapid-acting insulin analog used in type 1 and 2 diabetes, on the health care system in Poland. Methods: Budget impact analysis has been programmed using Microsoft Excel® 2003. Five-year population-based model assumes that Apidra® will gain market shares from rapid- and short acting insulins in proportion to their original market shares distribution. Limit and reimbursement rate of Apidra® was set equal to that of other rapid/short acting insulins. In addition to the cost of insulins, the cost of blood glucose monitoring strips was included in the total annual costs. The perspective of: 1) public payer, 2) public payer + patient; was considered separately. A range of compliance levels were also taken into account. Sensitivity analysis (including the analysis of extreme scenarios - most pessimistic and optimistic) was performed to account for uncertainty in input parameters. Results: Financing Apidra® from public means will have no consequences for a public payer, which results from equal limits for all rapid- and short acting insulins. From the perspective of both payers for health care services (NHF and patient), incremental costs associated with introducing Apidra® to the market increase from 642-1 018 PLN (0.0001-0.0002%) in year one to 20 307-32 226 PLN (0.0044-0.005%) in the 5th year post-launch, depending on the drug compliance level assumed (230 or 365 days/year). Results were most sensitive to the change of Apidra® price. Conclusion: Results of the analysis indicate that decision to finance Apidra® from public means in Poland would have no consequences for a public payer, and the impact from the perspective of both payers (public payer and patient) is not likely to be significant.