As laparoscopic cholecystectomy is being used more and more frequently, a cost analysis was aimed to be performed to evaluate cost effectiveness in Turkey. Records of 376 patients who underwent cholecystectomy by various methods were analyzed retrospectively. Mean duration of postoperative hospital stay was 5.1 +/- 2.6 days for the open cholecystectomy group (OC group), composed of 177 patients; 5.6 +/- 2.1 days for the converted open cholecystectomy group (CC group) composed of 15 patients; and 2.5 +/- 1.8 days for the laparoscopic cholecystectomy group (LC group), which included 184 patients. The mean cost per patient was 778 dollars +/- 75, 1964 dollars +/- 82, and 2357 dollars +/- 80 for the OC, LC, and CC groups, respectively. It was concluded that laparoscopic cholecystectomy will gain economic feasibility over conventional cholecystectomy in our country only when costs of laparoscopic equipment lower and personnel wages increase sufficiently.