OBJECTIVES: Simple contact dermatitis (CD) and pressure ulcers (PU) of immobilized patients with urinary is an important and not enough explored clinical and economic problem in hospitals and social care organizations.  METHODS:   An observational clinical and economic study of a typical practice of CD and PU. In the study taken forms of 85 patients, analyzed in 7 critical points each. Patients had a higher risk of CD and PU. The average age - 76 ± 5,6 years.  RESULTS:   Patients without CD and PU - 25 persons (29.8%), with PU 50 persons (58.8%), with CD 35 persons (41.1%). In 19 patients (22.4%) had and PU and CD in various critical areas. CD was marked in 75 points (12.6%), PU 1-2st - 93 points (15.6%), PU 3-4st - 8 points (1.3%). Total costs in rubles (1$ US = 34 ₷) for 1 patient in the group without the CD and PU were 12895, drugs -325, on care products -391, for services -12179. In the group "PU 1-2st" total costs 13546, on drugs -267, at the expense of care -769, for services -12510. In the group "PU 3-4st " total costs 25290, on drugs –161, on care products -4356, for services - 20 773. In the group of  "KD" total costs 16027, on drugs -146, on care products 1349, for services – 14532. CONCLUSIONS: The frequency of PU is 58.8%, KD - 41.1%, KD and PU - 22.4%. Without CD and PU - 29.8%. Total costs are the biggest in group of patients with high degrees of PU, due to the high cost of services and care products. Drug costs are not high. A high cost in the CD group is associated with services and care. The data will be used to construct a Markov model.