OBJECTIVES: The objective of the study is to describe the economic impact analysis of the procedure’ s costs for myocardial revascularization and their variations among CURITIBA’S CITY hospitals accredited by Brazilian Government Health Care System ( BGHS). Currently in Brazil there are no studies comparing the costs of different types of treatment for ACS in BGHS. Background: Prevalence data in Brazil estimate that 5% to 8% of adults older than 40 years old have acute coronary syndrome (ACS). The disease is the leading cause of mortality in Brazil. Thus, coronary heart disease is the leading cause of death worldwide, making it one of the diseases with the highest clinical and financial impact. METHODS: From January to December 2015, the frequency, length of stay, number of deaths and total cost of the procedure were evaluated through data registered on DATASUS/TABWIN from BGHS were collected. Days in hospital and angiographic and revascularization procedures were counted in the groups of patients and total cost of care for 12 months was calculated using current billing levels. RESULTS: A total amount of R$ 4.778.548,39 (USD 1.592.849,46 at rate 1:3) were spend for 368 procedures divided by 5 hospitals. A 3.733 inpatients days were counted during all time procedures (ICU care = 1.744 days). 26 deaths were noticed (17,96%) during the same period. Differences in total and daily costs of ICU, in the rates of permanence and mortality were detected among the five stakeholders health care providers. CONCLUSIONS: The difference in hospitalization costs for the Myocardial Revascularization procedures, within the Public Unified System of Curitiba, was shown to be a cost-effectiveness variable that may affect the managers' decisions regarding use and allocation.