OBJECTIVES: Limited data are available on treatment cost of diabetes Type 2 patients in Poland. The Cost Of Diabetes Type 2 In Poland (CODIP) is a multicenter, bottom-up designed, retrospective study aimed at evaluation of total cost of diabetes type 2 in Poland. Preliminary data on direct cost are presented. METHODS: Patients diagnosed with type 2 diabetes mellitus were randomly selected from outpatients' charts databases and surveyed with CODE - 2 trial questionnaires adjusted to Polish setting. Both patient and practitioner questionnaires collected data from each patient on: clinical characteristic, medical and other resources used, quality of life. Total treatment costs were calculated using drug retail and medical procedures prices. Values are expressed in USD value (PPP'2001 1 PLN=1,98). RESULTS: 303 patients from 24 centers were included. Mean age 61.0 (95% CI: 59.8; 62.2); time from diagnosis 10.9 (10.0; 11.7); 74.6% patients presented comorbidities with coronary arteries disease as most prevalent (20.5%). The total annual treatment costs amounted to 4390 PLN (2127 USD). The cost structure: 13.7% physicians consultations, 2.2% paramedics, 25.6% diabetic drug costs (insulin 62.8%, oral hypoglycemic agents and glucagon 37.2%), hospital costs 35.7%, emergency service 0.6%. CONCLUSIONS: Economic impact of diabetes Type 2 in Poland is considerable. Insulin prescription patterns are responsible for large part of drug costs.