OBJECTIVES: To compare the healthcare cost outcome of a basal insulin regimen of long-acting insulin analogs (LAIA) with NPH insulin, in patients with T2D. Analysis was based on Danish healthcare costs. METHODS: Data were extracted from Danish national registers covering the entire population of approximately 5 million people. Included in the analysis were prescription, hospital in- and out-patient costs and socioeconomic variables. Patients were identified during a 1-year index period (2005) and allocated to treatment with either LAIA or NPH insulin. Patients with type 2 diabetes were identified with at least one oral antidiabetic drug prescription between 1995 and 2007. Basal only patients had fewer than two prescriptions of fast-acting insulin were identified. The patients from the LAIA group (n=303) were matched with patients from the NPH group (n=8523) with respect to observable variables using propensity scores. Health care costs were analysed for a follow-up period of 2 years, maximum. RESULTS: The highest proportion of health care costs in both treatment groups could be attributed to in-patient care, accounting for 46% and 38% in the NPH and LAIA-groups, respectively. Overall annual health care costs however, which included all prescription medicine, amounted to €6230 in the NPH group and €5524 in the LAIA group. This difference in total costs between treatments groups was not statistically significant (p=0.302). CONCLUSIONS: Patients with T2D on a basal insulin regimen using LAIA do not seem to cost more in terms of health care resource than patients using NPH insulin. This national study is ongoing and is expected to be revised with longer follow-up and more complete hospital data.