OBJECTIVES Assessing the costs of complications is relevant to estimate the overall economic consequences of type 2 diabetes mellitus. The purpose of this study is to review the different cost estimation of four relevant complications related to DM2 in the literature among the public health institutions. METHODS A systematic review was performed to retrieve information on costs for myocardial infraction, stroke, amputation and end stage renal disease (ESRD). For each complication, the terms costs, diabetes type 2, economic burden, health care, were searched in Pub Med, OVID and Medic Latina from 2000 to 2008. Costs disease estimations are from public health institutions such as IMSS, ISSSTE and SSA. Costs are expressed in American dollars at an exchange rate of $ 15.2 Mexican pesos per dollar. RESULTS Among institutions, the highest estimated cost is attributed to ESRD with a range of annual costs from $5,737 to $ 23,526 for SSA and IMSS respectively. The most striking annual cost difference was found for stroke with a cost at SSA of $1,561 and $ 12,515 at IMSS. Within institutions, the estimated costs for myocardial infraction at IMSS vary considerably ranging from $2,670 to $13,724. Estimation on amputation costs was very limited, a study at IMSS shows that the costs depends on the type of amputation required ranging from $5,938 to $13,188 for primary and secondary amputation respectively. CONCLUSIONS The studies show that the estimation costs of disease complications related to DM2 among and within public institutions vary widely. These huge differences can be attributed to a variety in disease treatment patterns among institutions, as well as, the use of non-standardized methodological costs techniques. As a result, further research is needed in order to get a consensus on the costs of DM2 and its complications. This information is indispensable for the financial planning of health care resources.