Aim: This study aims at reviewing incomes obtained in return of health care provided in terms of cost per bed, cost per patient, cost per patient per day, and different type of diseases between 2006 and 2008 in two chest disease and thoracic surgery education and research hospitals in Turkey. Method: Chest disease hospitals face steadily increasing numbers of patients, most of them suffering from chronic diseases requiring long hospitals stays, but in terms of their incomes they are compelled to operate on smaller budgets. It was observed throughout the years of 2006, 2007 and 2008 that in the two chest disease hospitals, which are akin in terms of their numbers of beds, incomes per bed and per patient, as well as costs per patient decreased continually. Result: The rate of medications and hospital materials expenditures in total expenditures, as one of the factors affecting costs, on the other hand, was on the rise in both hospitals. Conclusion: Cost per patient per day was the highest in the case of lung cancer patients, followed by COPD patients.