Kidney transplantation has gained widespread popularity by improving the outcome of ESRD patients. However, this is a highly complicated and expensive procedure. So it puts a great burden on health system of developing countries. We report the costs in Iran model of kidney transplantation.We reviewed the regulations for kidney transplantation using the Dialysis and Transplant Patients Association (DATPA) information, 2005. All data regarding the cost of transplantation were extracted and categorized into personnel, drugs, paraclinics, hospital bed and other expenses. In order to more comprehensive results, all costs converted to US dollar (1 USD = 9000 Rials). The expenses related to donor nephrectomy (% total expense) were as follows; personnel: 221.9 (10.8%), drugs: 39 (1.9%), paraclinics: 23 (1.1%), hospital bed: 107 (5.2%) and other: 22 (1%) USD. Total expense for donor was 374 USD (18.3%). These values for kidney recipient were: personnel: 703 (34.3%), drugs: 366 (17.9%), paraclinics: 277 (13.6%), hospital bed: 474 (23.1%) and other: 217 (10.6%) dollars. Total expense for kidney recipient was 1673 USD (81.7%). Total cost of LURD kidney transplantation was 2047 USD. Compared to other countries, the kidney transplantation cost is low in Iran. The health system also pays for all the expenses. These, along with full medical insurance coverage of kidney recipients, make kidney transplantation available for every patient, regardless of the socio-economic status. As a result of low cost, it will be expected that a higher number of transplantation candidates with low socioeconomic status select the transplantation.