OBJECTIVES:  PTCA with drug eluting stent (DES) is one of those clinical areas in which the level of innovation achieved allow to shift procedures to more appropriate setting of care producing different benefits for all stakeholders of healthcare service. The objective of this study is to determine and compare the resource consumption associated to PTCA with regular admission vs. day surgery setting in “simple” patients with CAD. METHODS:  This activity-based cost-analysis was conducted in one Italian hospital with high volume of PTCA where patient flow and resource utilization were mapped and segmented through interviews with medical staff. Unit costs were retrieved from public sources and hospital data for the following categories 1) staff time, 2) tests, 3) drugs/consumables 4) operating room (OR) 5) materials/medical device and 6) general costs. Costs were compared between pathways (regular admission vs. day surgery) and for each phase (pre-hospitalization, hospitalization, surgery, post-surgery). RESULTS:  Analysis of patient pathways for both setting of care and the related resource consumption has shown that procedure performed in regular admission has an average cost of 2.230€. The item with the greatest impact on the total costs accounted for materials and drugs (52%) and hospital stay (34%). The same procedure provided in day surgery costs less (around 1.700€), assuming the need of a single night in hospital. The DRG rates associated to PTCA in day surgery - even though it is lower than one provided for regular admission- is still profitable compared to the costs actually incurred by the hospital (34% of total amount). CONCLUSIONS: In addition to the proven clinical and psychological benefits for patients, the study confirms the economic saving provided by PTCA procedures performed in a setting of care with lower resource consumption according to both hospital and regional perspective.