The medical care insurance system, being put into practice nearly for three years, seem to have brought about some considerable problems as serious for the government as to consider a revision of that system. As one of the most serious problems of present system, the treatment cost of insurance patients is so remarkably low in compari son with than of non-insurance cases that normal operation of hospitals is threatened and care services of low quality are induced. The researcher carried out this survey to analyze and brine to light several aspects of treatment cost of non-insurance patients as a material for a re-assessment of the cost of insurance cases which shows a a considerable difference in amount at the standpoint of hospitals with than of non-insurance cases and further, hoping the significant blind spot of present insurance system (that is, the absence of regulations for cost assessment by patterns or types of health care treatment) will be mended in near future. The survey was carried out with the treatment invoice sheets of total 902 in-hospital patients of a general hospital in Seoul during the period of the 2 nd quarter of the year(1979). Among total 902 patients, 694 cases were used for analysis, because those disease or syndromes shared by less than 10% of the patients were put aside before procession. The data were analyzed by kinds or types of diseases, demographic characteristics of patients, hospitalization patterns, types of nursing treatment, etc. The result of analysis was as follows. 1. Among all the non-insurance cases, those who received one or more kinds of nursing treatment mounted up to 96. 7 %. The invoice issue frequency per person was 7.2 times, while that frequency per day for a person was 0.8, the treatment cosr per person was W22',650 while its daily average was W2,430,due to the average 9.3 in-hospital days per person. 2. As to the nursing treatment types by the demographic characteristics of patients and hospitalization patterns. a. The unit cost female patients was generally more expensive them that of males, and independent nursing service was more given than other types of treatment.. As to age, higher age groups received independent nursing service most, while the youngest group received instrumental and integrated nursing services. b. As to room grade, the unit cost of I.C.U. cases was the highest: and the cost of private room patients was higher than that of public room patients. By in-hospital days, the curve of function showed L. type ; that is, the longer stay, the lower function. 3. State of treatment types by kinds of disease were; a. Dependent nursing service showed comparatively high availability in surgical and neurologic diseases, and independent nursing service was most received by medical, obstetrical and urological patients, while instrumental and integrated services were most available for respiratory disease and obstetrical and neurologic diseases next. b. The invoice issue frequency per day for a patient was highest in obstetrical disease 3.8 times, and the unit cost(per one invoice sheet) was also highest in obstertrical disease(\10,880) and next in neurologic cases(\4,690). 4. As to the pertained departments. a. Cost amount per person was highest in department of psychiatrics daily cost was highest in obstetrical cases; while the invoice issue frequency was highest in obstetrics and next in pediatrics. b. In departments in need of surgical operation, dependent nursing care was highly availabl: while in internal meicine and obstetrics, independent service was higher. Psychiatrics showed the highest use of integrate nursing while pediatrics and obstetrics higher of instrumental services. The variation co-efficien of treatment cost came out to be relatively in high in special surgery, opthalmology and internal medicine. 5. State of treatment cost by types of nursing behavior was : a. The average frequency of invoice issue was 3.5 (times). Among the type four types of treatment, instrumetal service (4.3) and independent nursing behavior(3.9) showed higher frequency than average respectively. But as to unit cost (per invoice), dependent (\5.200) and integrated (\5.340) nursing care services were higher than average and considerably higher than the other two types. b. In repect patient distribution, independent nursing behavior(80.3%) was the highest and dependent nursing (31.7%) the lowest. The variation co-efficient of treatmenf cost appeared highest in dependent nursing be havipr as a whole, and among that, doctor's diagnosis showed the highest coefficient value(100.7). In conclusion, the variaty of treatment cost (treatment itself) by various characteristics and treatment types proyes that treatment various sort of patients and treatment cost of various types of nursing behavior cannot be uniform. Therefore, to attain the equalization of health care service and its cost both for insurant and non-insurant patients, a more specific provision for assessment of cost should be added to the present medical care insurance system and, in addition, the cost of nursing treatment is desired to be inserted into the treatment invoice.