OBJECTIVES: The Cost Of Diabetes type 2 in Poland (CODIP) study is the first attempt aimed at valuating clinical characteristics and total costs associated with type 2 diabetes in Poland. Study design reflects that of CODE 2 (Cost Of Diabetes in Europe type2) and allows for international comparison. METHODS: Three hundred three patients randomly enrolled, (mean age: 61, mean time from diagnosis: 10.86 year, males: 49%) were divided into 4 categories: no complications, one or more microvascular complications, one or more macrovascular complications, one or more of each microvascular and macrovascular complications. Direct cost associated with complications was assessed for the last six months. RESULTS: CODIP patients totaling 79.3% had at least one complication, 21.7% having microvascular only, 17.5% macrovascular only, 40% having both microvascular and macrovascular complications. The prevalence of microvascular complications: foot ulcer 6.9% (amputations performed in 2.6%), 1-eye retinopathy 7.3%, both-eyes 17.2%, photocoagulation 9.9%, vitrectomy 1,7%, microalbuminuria 19,1%, manifested nephropathy 11,9%, dialysis 0,3%, neuropathy 41,9%. The prevalence of macrovascular complications: coronary artery disease 42.6% (unstable angina 4.9%), myocardial infarction 14.2%, heart failure 15.5%, PTCA 2.3%, CABG 3.0%, TIA 5.0%, PAD 30.7%. Mean cost, in 6 months observations, for patients with no complications amounted to €498 (PPP value: €1 = 1.9 PLN). Cost impact factor for microvascular only, macrovascular only and microvascular and macrovascular, as compared to patients with no complications were estimated at 1.54, 1.52, and 2.02, respectively. CONCLUSIONS: Complications have a substantial impact on direct cost of diabetes type 2.