Student Number : 9910519W - M Med research report - School of Public Health - Faculty of Health Sciences / Introduction: This study sought to determine the costs of providing health care to HIV/AIDS patients in a tertiary level hospital in Gauteng Province. The study also determined what the implications were for the hospital in terms of planning and resource allocation. Methodology Study design: Retrospective Record Review Study Period: 03 May 2005 – 15 June 2005 Study setting: Chris Hani Baragwanath Hospital, Gauteng. Study population: Medical & Pediatric inpatient discharges and deaths Results: 1185 records reviewed (812 HIV positive) HIV positive patients were staying longer than others and costing the hospital more as well. Those on ARV therapy cost the most. Conclusion: More resources were being spent on HIV/AIDS patients. Increased lengths of stay and expenditure on drugs and investigations were the reasons for higher costs compared to HIV negative inpatients. Identifying ways of reducing admission and other costs must be seen as strategies in reducing the financial burden of HIV/AIDS to the facility.