Introduction: Liver transplantation is the gold standard treatment for end-stage liver disease. However, this procedure is one of the most expensive one in abdominal surgery that requires great amounts of financial resources. A large disproportion between organs supplies and demand exits, and this includes thousands of people on the waiting list.Consequently, the choice of the ideal donor-recipient binomial, considering mortality and cost-effectiveness, is essential in the current scenario. Unfortunately, there are only few studies available that have tried to study associations and determinants of costs and outcomes within this population. Purpose: This study correlated BARS ranges, a prognostic scale after liver transplantation, with the total costs of hospitalization during transplantation. This also describes other variables that may be associated with high cost and evaluates the cost-effectiveness of liver transplantation between different BARS ranges. Methods: A retrospective, single-center and observational study was conducted including patients who underwent liver transplantation from January 2010 to June 2018 at Hospital Israelita Albert Einstein and Hospital Municipal Vila Santa Catarina. The absorption costing methodology was adopted to calculate the total real cost per patient at admission to the transplantation. High cost was defined as the double of median values. Transplant cost-effectiveness analyses in different BARS ranges were based on real data from MELD -matched patients. Results: A total of 888 transplants, 841 single transplants, 47 combined with early retransplants, and 81 late retransplants were conducted. Of the single transplant/early retransplants patients 74,3% of them were men, with 42% them presenting the virus C etiology. The median for MELD was 20 and for BARS 8. The median length of hospital stay for single transplants and early retransplants was 12 days, and for late retransplants the interval was 18 days. The survival in the hospitalization period for singe transplants and early retransplants was 90,8%, with 89,54, 83,68, and 74,96% in 90 days, 1 year and 5 years, respectively. Survival in late retransplants at admission was 82,7%. The median of the total hospitalization cost was US$ 24,500.50. It was found that BARS is an excellent predictor for high cost with an area under the curve of 0,851. The BARS value that maximizes the sum was 11. Other variables related to the highest costs at transplant admission were the female gender and retransplant etiologies as primary graft dysfunction and hepatic artery thrombosis. The simulated cost-effectiveness analyses showed that liver transplantation is more cost effective for the range of BARS between 14 and 18 with ICER of US$ 2,584.63