Abstract. A comparative study of the true cost of recycled syringe and disposable syringe at Srinagarind hospital in 1987. The labour cost, present value of the capital cost and overhead cost of the central supply service department were taken into account. The result presented that the usage rates of all recycled syringes were 698, 484 per year. The total cost of recycled syringe was 566,632 bahts per year whereas that of disposable syringe was 1,808,850 bahts per year. There are two factors which might change the total cost of the recycled syringe such as the rates of broken-defective syringe and the labour cost. However the sensitivity analysis shows that the result is not sensitive to change by those factors. At the present time the use of recycled syringe is more economically than that of disposable syringe.