OBJECTIVES: HIPOS-ER is an observational, cross-sectional, multicenter study aimed (a) to describe type 2 diabetes patients treated with an anti-hyperglycemic agent (AHA) and admitted to the emergency room (ER) due to a hypoglycemic event and (b) to estimate healthcare resources use and its costs related with the ER hypoglycemic episode. In this analysis, costs within hospitalized patients following severe hypoglycemia assisted at the ER were specifically calculated. METHODS: The study was conducted in 7 centers in mainland Portugal for a period of 12 months (Jan 2013 – Jan 2014). Costs related with these hospitalized patients were calculated considering the hospital perspective. Unit costs for 2014 were extracted from official sources and reported in euros. Patient level data were used to calculate average costs. Regarding ER attendance, costs were calculated multiplying resource use by corresponding unit costs. Regarding hospitalization, length of stay was multiplied by daily cost obtained through hospitals accountancy. Both costs were summed and descriptive statistics were calculated. Productivity loss cost within ER admission and hospitalization was calculated for employed patients using the Human Capital Approach.  RESULTS: