In France, children represent about 15 % of GPs' consultations. The reasons for the doctor-child encounter have not yet been extensively studied, and no research gave insights into the economic burden of children care in general practice. OBJECTIVES: This study aimed to: 1/ provide a descriptive analysis of the main reasons for encounter, 2/ to examine the breakdown of the cost of drugs prescribed and 3/ to estimate the economic burden of drugs for children care in general practice in 2003 (the prevalence method was used). METHODS: We carried out an observational study in a representative sample of 922 French GPs (BKL-Thalès® panel). We observed 60 consecutive visits per doctor and registered data concerning all the children' visits during this period of time. Patients' demographics, reasons for encounter and related treatments were collected directly during the consultation (patient management software). RESULTS: A total of 6,652 consultations out of 50,848 (13.08%) concerned children (up to 15 years old). They were on average 6.8 ± 4.3 years old (29.2% were 3 or less), 52.1% were males, 11.1% of them consulted the GP for the first time, only 1.3% had a chronic illness. The main reasons for encounter were respiratory tract infections in 54.8% of cases, vaccination or routine exam and prevention in 13.6%, abdominal complaint in 4.3% and dermatosis in 4.1%. The top 3 of the cost of drugs prescribed was: antibiotics with 21.7% of the costs (€12652 in the sample), local treatment for URTI with 19.9% (€11575) and vaccines with 11.8% (€6898). The economic burden of drugs for children care in general practice was estimated at €179.6 million for the year 2003. CONCLUSION: We identified an area of high expenditure where inefficiencies may exist and saving be made; this remains to be explored.