OBJECTIVES: The objectives of this study were to develop the relative value units (RVUs) and unit costs of hospital health services employing the RVU method for economic evaluation in Thailand. METHODS: The RVUs were developed by using the objective data method based on the reimbursable price list of the Civil Service Medical Benefit Scheme.  For non-reimbursable health promotion and prevention services, unit costs were calculated at a selected hospital for RVU development.  To test the RVUs, the unit costs calculated by RVU method were compared to those computed by conventional micro-costing method. Then, the RVUs were used to calculate standard unit costs of health services.  Three district hospitals and three provincial hospitals where met the developed efficiency criteria were selected for the calculation.  Total hospital cost including labor, material and capital costs and excluding pharmacy cost was calculated. Total RVUs were calculated by the summation of the multiplication of number of health services provided and its RVU.  Total cost was divided by the total RVUs resulting in cost per RVU.  Finally, unit cost of each service was calculated by the multiplication of number of RVUs and cost per RVU. RESULTS: This study results in RVUs of 3,091 health service items which were classified into 12 groups.  Unit cost of each service classified by types of hospitals was provided.  A web-based standard unit cost list was created and could be accessible to the public. CONCLUSIONS: This study developed the first list of standard unit cost of health services of district and provincial hospitals in Thailand.  The standard unit cost list is an important tool for providing cost inputs when performing economic evaluation of health interventions and it helps standardize and improve the quality of economic evaluation studies in Thailand.