OBJECTIVES: Comparative evaluation of the cost effectiveness of treatment of patients with acute coronary syndrome without ST segment elevation (ACS) efficiency using two therapy schemes in Ukraine. METHODS: “The cost-efficiency” method was used to carrying out the study. Analysis was based on the results of opened international multicenter randomized trial of efficiency of tiazotic acid morpholinium salt in ACS patients. The clinical trial involved 100 patients randomized into main and control groups (each group contained 50 patients). Standard therapy (narcotic analgesics, seduction drugs, nitrates, β-blockers, anticoagulants, antithrombotic drugs, calcium  channel blockers, ACEs, sartans and  statins) and injections of tiazotic acid morpholinium salt were administrated in the main group; only standard therapy was administrated in the control group. Treatment of patients was carried out during 14 days. For determining the cost of a course therapy for a patient with craniocerebral injury only the direct costs in the studied regimens were taken into account. Drugs prices were taken from Morion`s information system (May, 2015). As an indicator of the effectiveness after treatment were considered the following: 5 % increase in ejection fraction, 10 % decreasing in myocardial ischemia duration (based on Holter ECG monitoring), 10 % decrease in quantity of ventricular arrhythmia episodes (based on ECG Holter monitoring).  RESULTS: The treatment efficiency in main group patients was 84 % and 54 % in controls. Treatment costs were € 56,77  and € 39,18  correspondingly. “The cost-efficiency” analysis demonstrated that CER in main group was € 67,58 and CER in control group was € 72,56.  CONCLUSIONS: The “cost-efficiency” analysis demonstrated that administration of tiazotic acid morpholinium salt in combination with standard therapy is more effective and less expensive in ACS patients. The obtained results allow to optimize treatment expenditures for a state, insurance companies and patients.