OBJECTIVE: To assess the economic outcome, from a healthcare budget perspective, of treating Crohn’s disease (CD) patients with budesonide controlled ileal release (CIR) 6 mg per day as maintenance therapy compared to no maintenance therapy (NMT). METHODS: A validated decision-analytic model (Noble et al., 1998) on the treatment of (CD) was used. The model was adjusted to specifically depict CD patient management in Finland. The analysis was based on pooled patient data from randomised, double blind clinical trials comparing budesonide CIR (n=90) in maintenance therapy with placebo (n=90). In accordance with the clinical trials the analysis covered a study period of up to one year. The analysis took into account clinical outcomes and consequences of these in terms of health care resource use and associated costs, e.g. costs of hospitalisations, diagnostic- and surgical procedures, outpatient care and drug consumption. Panel and literature data was used for events not investigated in the clinical trials. Cost inputs were derived from Tampere University Hospital for year 1998. Days in remission and relapse were translated into Quality Adjusted Life Years (QALYs) using CD specific health-state utility data from the literature. RESULTS: The outcomes of the clinical trials were reflected in the model as a 26.4% reduction in annual number of relapses for the average patient in the budesonide CIR treatment group. Mean annual healthcare cost per patient was 17,740 FIM (2,000 USD) for the budesonide CIR patient and 16,608 FIM (1,877 USD) for the NMT patient. The difference between the groups amounted to a cost per gained QALY of 68,610 FIM (7,753 USD), which is well in line with what is considered a cost-effective treatment strategy. CONCLUSION: Budesonide CIR means fewer relapses per average patient and is a cost-effective treatment strategy for the treatment of Crohn’s disease in Finland.