OBJECTIVES: In Mexico 2,200 kidney transplantations were performed in the last 5 years. The objective of this study was to assess the cost-effectiveness of Basiliximab, which is a chimeric interleukin (IL)-2 receptor monoclonal antibody, versus antithymocyte globulins (ATG) or do not apply an induction therapy. METHODS: Cost-effectiveness analysis of three strategies: Basiliximab, ATG, and no induction, for the induction stage of kidney transplantation. Effectiveness was measured by the incidence of acute-rejection within 12 months. Time horizon was 1 year, and no discount rate was applied. Brenan D, et al, 2006 showed non-statistically difference in efficacy between Basiliximab and ATG. However, Nashan B, et al, 1997 found a difference on acute-rejection risk in ~17 percentage points (37.9% vs 54.8%) between Basiliximab versus no-induction strategy. The costs included were the drugs cost and the kidney transplantation cost that was estimated in US$29,334 according to DRGs at IMSS. Drug costs were from public tenders and from public health institution’s perspective. RESULTS: The induction cost with Basiliximab was US$31,191 and  US$76,621  with ATG. Basiliximab has the less average cost-effectiveness ratio (C/E) per acute rejection avoided with US$512.46 compared to ATG. Basiliximab has the similar efficacy as ATG in patients at high risk for acute rejection, but with a lower cost which equals to 146% less per patient treated during the induction stage. Basiliximab compare to no-induction the Incremental cost-effectiveness ratio (ICER) per rejection avoided was US$14,642. CONCLUSIONS: The analysis is not considering the whole opportunity cost of a kidney transplant beyond the cost of the intervention itself. However, Basiliximab represents a cost effective therapy for of acute-rejection in kidney transplantation with the lower average cost-effectiveness compared to no-induction and dominant vs ATG.