This is an institution based cross-sectional study conducted in four publicrnhospitals in Addis Ababa, Ethiopia, with the objective of analyzing the cost ofrntreating patients with abortion complications and provision of safe abortionrnservices. The data on unsafe cases were collected for three months and patientsrnwith abortion complications who attended these hospitals during the study periodrnwere interviewed (n=401). Four hundred twenty four medical records werernreviewed and observation was done in ten percent of the cases (n=42) andrnadministrative records were reviewed, to obtain data on direct, indirect andrnopportunity cost in treating abortions complications.rnThe cost in provision of safe abortion service was estimated and the average unitrncost ranges from 40.97 to 65.32 birr while the actual average unit cost in treatingrna patient with abortion complication was 131.7 birr with out including the patientrnside cost. Moreover the sensitivity analysis showed that the cost of treatingrncomplication of abortion could rise up to 323.23 birr. Thus, the health care systemrnis spending a lot of resources for treating complications of abortion, which couldrnbe possible to prevent it through provision of safe abortion services. The averagernpatient side cost which includes medical, non-medical and opportunity cost wasrnfound to be 535.5 birr.rnIf the existing law were liberalized to allow provision of early and safe abortionrnservices with feasible promotion of family planning, in addition to cost reductionrn8rnin the health system and individual patients, it could save life and minimizernsuffering of a lot of women who undergo unsafe abortion.