Health care, continuity and demand that will occur when a specific attribute has to be. Technology, personnel, infrastructure and institutional capacity at the organizationallevel in terms of understanding a health care system that requires people to have an impact on life expectancy and quality of life. However, the quality of health services islinked to the strength of the financial system. In recent years, a significant change in the field of health care in our country is concerned. This day in history applied in ourcountry examination of the Development Plan, and finding solutions to problems in the health field are asked to reveal. Recently, a number of problems can not be solvedfor many years to be resolved in this direction have been raised and the Health Transformation Program have been implemented. In this way, a new organizational structurefor health care services and costs can be controlled is attempted to be made. Because expenditure on health as it is for each country is also important for our country.Spending than the height of the quality, content needs to be clearly set forth. In this study, which is being implemented in the field of health care spending on health care ofthe conversion work is enshrined in connection with. Working under the Health Transformation Program, implemented as from 2005 until 2012 that the process of healthexpenditures in Turkey focused form of statistical data to be scanned and the data of the OECD data by comparison are analyzed.