Objective The issue of efficiency in providing treatment is a critical in the current environment of escalating cost of medical care and rising number of uninsured and underinsured. Improving efficiency would give a room for charity and uncompensated care for the indigent population. To describe any variation in the efficiency of profit and non-profit Cancer Centers. These centers usually are associated with a national or local hospital chain, Policy implications due to these variations would be in form of the level of service and access for the community and indigent populations. METHODS Unit of analysis: Cancer Centers (CC). cross sectional study for the year, 1995 Dependent variables: Full-time Equivalent Employee Regression analysis and descriptive statistics will be used in this study. Results For- Profit Cancer Center showed more cost cutting and efficient way to operate than Non-Profit centers. The most efficient centers were located in the Western region of the country followed by Northeast, the Midwestern and region and the southern region of United States. Cancer centers with average number of beds equal or below 50 beds were the most efficient in terms of minimizing cost. This indicates that Cancer centers suffer from diseconomy of scale. CONCLUSIONS The importance of the study stems from the debate over the effect of the healthcare cost on access to healthcare. If efficiency is not used to improve the cost of treatment, and the services provided by the Cancer Center, then society might be better off by having a single payer system to pressure for more efficiency and less disparity in the healthcare system. This study must be taken with a grain of salt due it limitations and shortcoming.