A variation of material costs was observed proportional to the increase in number of bypasses performance, showing a statistical significant difference among surgerical interventions with 1, 2 and 3 cal bypasses which was not observed in surgeries with 3, 4 and 5 bypases. The direct mean cost was: CABG with 1 bypass (R$2.207,71), 2 (R$2.554,61), 3 (R$2.768,94), 4 (R$2.848,65) and 5 (R$2.884,13). The items of the perfusion material (R$1.051,24), surgical threads (R$829,98) and consumption material (R$442,40), represented those with a higher mean cost.