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This study was conducted covering 504 patients discharged from 5 general hospitals in Seoul area from July to August, 1988, in order to estimate the medical care expenditures and to determine the factors affecting the expenditures. The results of the study were as follows: 1. The average medical care expenditure for a patient was estimated to 758,238.5won. The average direct and indirect medical care expenditure for a patient were 654,405.0won and 103,832.6won, respectively. The ratio of indirect medical care expenditure to direct expenditure was 0.34. 2. The average medical care expenditure for a patient of insurance was estimated to 641,572. 3won, their average direct and indirect medical care expenditure for a patient were 533,976.8won and 107,595.5won, respectively. The ratio of indirect medical care expenditure to direct expenditure was 0.38. 3. The average medical care expenditure for a patient of non-insurance was estimated to 1,575,935.6won, their average direct and indirect medical care expenditure for a patient were 1,489,929.0won and 86,006.6won, respectively. The ratio of indirect medical care expenditure to direct expenditure was 0.10. 4. From the multiple regression analysis on direct medical care expenditures of the total studied patients the following ten variables were statistically significant; indirect medical care expenditure, method of payment, having or not having surgical procedure and caretaker, position of chief physician, department of Internal Medicine, family income, disease Group I , patient’s marital status and age. The variables of indirect medical care expenditure, educational background, having or not having surgical procedure and caretaker, position of chief physician, size of room, and department of Internal Medicine were statistically significant in case of insurance patients, while the variables of length of stay, disease group II,size of room, indirect medical care expenditure, having or not having surgical procedure, department of General Surgery, and residence area were statistically significant in case of non-insurance patients. 5. From the multiple regression analysis on indirect medical care expenditures of the total studied patients the following seven variables were statistically significant; direct medical care expenditure, having or not having caretaker, method of payment, department of Chest-Plastic-Orthopedic & Neuro-Surgery, residence area length of stay, and patient’s sex. The variables of direct medical care expenditure, having or not having caretaker, length of stay, department of Chest-Plastic-Orthopedic & Neurosurgery, residence area, student group, and sex of patient were statistically significant in case of insurance patients, while the variables of direct medical care expenditure, residence area, having or not having caretaker, type of family, age and marital status of patient, and blue collar worker were statistically significant in case of non-insurance patients.