OBJECTIVES:  The aim of this study was to evaluate the influence of the time and severity in the resource utilization and total cost of treatment of patient with advanced liver disease. METHODS: It was realized a microcost study in a cohort with 492 patients regularly registered in waiting list for liver transplantation, accomplished for 24 months. Were evaluated all costs of materials, medicines, human resources, procedures, hospital admissions, laboratorial and image exams, hemocomponents utilization and nutrition received. Were formed three groups in accord by time on treatment, divided by median and quartiles. The severity was evaluated by MELD score and all data were analysed and thus obtained the total cost of each patient. RESULTS: The total cost was $ 6,064,986.51. The outpatient cost represented 32.4% of the total (US $ 1,965,045.22) and the cost of hospitalizations represented 67.6% (US $ 4,099,940.99).The total cost of patient treated <90 days was US$13047.22±14529.66, 91-250 days was US$11270.40±12044.12, 251-421 days was US$11356.39±13468.77and >421 days was US$13446.33±15402.40.(p<0,05). The cost of hospitalizations of patient treated <90 days was US$17399.45±16128.78, 91-250 days was US$12882.57±12075.62, 251-421 days was US$12311.73±13750.66 and >421 days was US$15681.90±15500.63.(p<0,001). Second severity by MELD score, the total cost of patient with MELD<=17 was US$5703.22±9318.68, to MELD 18-24 was US$12140.62±14023.33, to MELD 25-30 was US$16686.73±