OBJECTIVES: To estimate the cumulative incidence and cost of cardiovascular (CV) complications (stroke, acute coronary syndrome (ACS), acute heart failure (AHF) and peripheral vascular disease (PVD)) leading to hospitalization in T2D patients with a CV complication history in France. METHODS: We conducted an analysis of the Program for a Medicalized Information System (PMSI) databases which record all hospitalizations occurring in France including rehabilitation care. We identified all patients with a T2D diagnosis and hospitalized for any reason in 2006-2008 and selected patients with a documented CV complication history. We analyzed those patients as a retrospective cohort followed-up for 3 years from the index date (January 1st 2009) and calculated cumulative incidences of new CV complications. We considered death as a competing event. Mean hospital and rehabilitation costs were based on the National Scale of Costs. RESULTS: A total of 1,114,182 T2D patients were hospitalized in France in 2006-2008. Among them, 30.5% (n=339,328) had a CV complication history. Mean age was 70.6 (+/-11.1), and 61.9% were males.  Hypertension, dyslipidemia, renal impairment and obesity were reported in 80.1%, 45.0%, 33.3% and 29.2% of the patients, respectively. The 3-year cumulative incidences for one or more new CV complication were: 3.6% [95%CI:3.5%;3.7%] for stroke, 5.6% [95%CI:5.5%;5.7%] for ACS, 6.8% [95%CI:6.7%;6.9%] for AHF and 15.0% [95%CI:14.9%;15.1%] for PVD with a mean cost per event of  €5,724, €5 315, €4 726, €4 766, respectively. 21.8%, 10.5%, 11.4% and 9.5% of patients required rehabilitation care for stroke, ACS, AHF and PVD, at an additional mean cost of  €12,000, €6 233, €6 987 and €9 219 per patient, respectively. CONCLUSIONS: CV complications represent an important burden for T2D patients and the health system in France. These results would be helpful for health technology assessment and for economic evaluation of upcoming interventions which reduce CV risk in T2D patients.