“…Most CABG cost studies are single institutional and, with the exception of the work of Denton, Luevanos, and Matloff, 7 have focused primarily on clinical predictors. They have demonstrated limited ability to predict cost (R 2 = 0.22-0.29), 13,33,34 as did the only multi-institutional study by Cowper and associates 1 (R 2 = 0.25). The relationship of cost, hospital size, and case volume has not been analyzed in a modern, multi-institutional study encompassing both Medicare and non-Medicare patients.…”