OBJECTIVES: The critical care for oncologic patients, does not differ from other pathologies. The ICU is a resource-intense environment where new drugs, expensive technologies, and specialized clinical and paliative care contribute to health care expenditures. This study analyzes patients who receive chemotherapeutic agents near the end of life and were admitted to ICU four weeks prior to death. METHODS: Design: Retrospective coort study from January/2015 to December/2016. Population: 145 healthcare beneficiaries who died with neoplasia and received chemotherapy. Source data: Healthcare expenditures electronic records. Variables: a) Categorical: Patients who received chemotherapy; b) Expenses: Inpatients expenditures and outpatient cost of treatment. Proportion of total expenses with chemoterapy and others; c) Beneficiaries: age and sex. Simple descriptive statistics of numbers, percentages, averages and standard deviation. Comparative analysis between groups (t-test and Wilcoxon) using SS Statistics©2017 (p <0.05; 95% CI). RESULTS: