OBJECTIVES: To estimate the budgetary impact of the samples produced by the Tumor Bank of the ‘Instituto Nacional de Cancerología’ of Mexico in order to set a recuperation fee for the samples that provides from the perspective of the Health Sector of Mexico. METHODS: The study was an observational, retrospective review of the direct medical costs (CDMs) of each of the processes involved in the cryopreservation of samples collected at the tumor bank, on a per sample basis. Including materials, laboratory tests, personnel and administration costs. Materials and labor costs were determined from hospital information. Costs were determined depending on the sample: plasma, tissue and biopsy and costs were calculated depending on the process required to preserve each kind of sample. Sensitivity analysis was performed using bootstrap. RESULTS: Recuperation costs range from 130 to 155 USD. These costs were considered on a five-year time frame for the maintenance per sample, which is the average time a sample is kept in the bank. CONCLUSIONS: This cost analysis, perceive an adequate recuperation fee per sample needed in order to guarantee the correct development of the bank.