s123 resources (HCR) and direct costs of HF care in three Middle Eastern countries: Egypt (EG), Saudi Arabia (SA) and the United Arab Emirates (UAE). Methods: Survey questionnaire was developed and used in interview with leading heart failure specialists, cardiologists and/or clinical pharmacists in each country to collect HCR and costs from their respective institutions in both private and public sectors. HCR (diagnostics, physician visits, medications, inpatient admission, ER, invasive procedures) used in routine management of their HF patients were included. National cost of HF was estimated by summing the total cost of HF in each sector, and was used to calculate the average annual cost per patient. Given the lack of epidemiology data on HF in the region, we used the US prevalence rate of 2.4% in > 20 years population adjusted for age distribution in the three ME countries. Costs were in local currency and converted to Unites States Dollars (USD) using current exchange rates for respective currencies. Results: An estimated 1.35 million patients are being treated for HF