Aim and background: A wide range of methodologies for breast reconstru
ction is now available. For immediate breast reconstruction we prefer
to use implants, whereas reconstruction using autologous tissues, such
as transverse rectus abdominis musculocutaneous flaps (TRAMF) and mus
cular latissimus dorsi flaps, is applied only in selected cases. In co
ntrast, for delayed reconstruction the choice between prostheses and a
utologous tissue depends on various conditions. The different reconstr
uctive methods can be adopted as a single procedure or as a combinatio
n of surgical procedures. Following the issue of legislation defining
the new structure of the Italian Health Service, the need to accuratel
y assess the costs incurred for the execution of surgical operations h
as taken on paramount importance. The aim of the study was to evaluate
not only the clinical limits of each surgical technique, but also its
cost, in order to optimize the choice of the same procedures, conditi
ons being equal. Methods: The study population included 105 patients w
ho underwent breast reconstruction in the period Ist January 1994-30th
June 1995, The reconstructive procedures included 48 immediate implan
ts, 7 immediate TRAMF, 17 delayed implants, 30 delayed TRAMF, and 3 de
layed latissimus dorsi muscular flaps, Results: After data evaluation,
we concluded that reconstruction using permanent expandable implants
is the most convenient among implant reconstructions for its low globa
l treatment cost. In fact, reconstructive procedures using temporary e
xpanders, which require two surgical operations, have a higher cost th
an breast reconstruction using permanent expandable implants, Breast r
econstruction using TRAMF is the most convenient because it limits the
cost of surgical materials and because flap versatility limits the nu
mber of modifications on the contralateral breast. In contrast, breast
reconstruction using latissimus dorsi flaps has high costs. Conclusio
ns: There is no balance between price list and effective cost of the d
ifferent surgical reconstructive procedures, which may be a point of d
eparture to see whether it is impossible to improve the efficiency of
the Health Care System and in any case open a debate between the Regio
ns and hospitals to improve the service, keeping it at a good level.