Lung transplantation is one of the most complicated medical procedures. The aim of the current study is to report the cost of lung transplantation in Iran. We reviewed the hospital data of all lung transplantations performed in Masih Daneshvari Hospital, Tehran, Iran, from 2000 to 2008 and extracted the costs during hospitalization for the transplantation surgery in transplantation recipients. We excluded cases that died shortly after the transplantation surgery .We then categorized the costs into seven distinct groups: accommodations, personnel, drugs, paraclinics, consumptive tools, procedures and other costs. Data was primarily extracted based on Iranian national currency (Rials) and then converted to US dollar (10,000 Rials= 1 $). We report the mean of the costs in each category. The mean total cost of lung transplantation was 13801.6 ± 7752.3 USD (range: 6104.9 to 26888.7). This cost was related to the specified categories as followed: consumptive tools = 35.55%, drugs= 34.46%, personnel = 10.14%, accommodations = 8.14%, procedures = 5.66%, paraclinics = 5.49%, other costs = 0.56%. As we expected, the cost of lung transplantation is high, compared to other similar procedures. This could be due to the complexity of the procedure, higher number of the involved specialists, the long duration of hospital stay and the presence of complications. Our results also showed that the cost of lung transplantation is far below the reported costs from other countries.