OBJECTIVES: To collect and compare unit costs for resource use data in PURE, an observational study with the primary objective to determine the direct cost of urinary incontinence (UI) treatment in Europe. METHODS: Resource use data include medication, conservative treatment, diagnostic and surgical procedures, incontinence products and visits to health care providers. Unit costs by country and type were collected using a standardized data collection form. OECD consumer price indices and purchasing power parity figures were used to convert prices into 2003/2004 values and US dollars respectively. Prices were then converted into Euros using an exchange rate of 1$=0.84€ (June 2004). RESULTS: Unit costs were derived from standard national pricelists for medications, retail prices for incontinence products, DRG (Diagnosis-related Groups) data for surgical interventions where applicable, or costs of procedures and overnight stays derived from hospitals in the remaining countries. The costs of conservative therapy, incontinence products and health care visits varied between countries within reasonable limits due to different health care systems and practice patterns. Health care contacts were reported at a range of 10€ or less to 260€ depending on the type of provider. For diagnostic interventions similar costs were observed across the countries, except for more complex procedures. The cost of an urodynamic test was within the range of 70-175€ other than in Denmark (13€) and Spain (260€). For countries with DRG systems variability in unit costs of surgical procedures for UI appears low. In non-DRG systems procedure costs (including length of stay in surgical wards) are comparable to DRGs. CONCLUSIONS: Unit costs for UI treatment vary between the differing healthcare settings within Europe. The standardized collection of unit cost data in PURE is the prerequisite for determining UI-related costs of care in this multinational setting.