Tuberculosis (TB) is a chronic infectious disease whose main affinity is to affect the lungs; defined as: pulmonary TB, it is the most prevalent form of the disease and the sole responsible for the chain of transmission to other people; It is characterized by the presence of cough and expectoration for more than 15 days, calling the person presenting it: Symptomatic respiratory person (SR). This is why, when TB bacilli are resistant to one or more antituberculosis drugs, usually for isoniazid and rifampicin, it is talked about multiresistance. The objective of this study was to analyze the costs of treatment in pulmonary TB drug resistant in Santander department since 2007 to 2014. Retrospective, descriptive study, in which it was distinguished the sociodemographic variables and the costs of hospitalization, outpatient consultation, medicines, and diagnostic means of 30 patient records, which corresponds to the total cases of drug-resistance pulmonary TB in Santander department since 2007 to 2014. The adverage total cost of treatment for the period was US $ 6,611, hospitalization service was US $ 3,022, while outpatient costs were US $ 206, and for drugs $ 2,857; the diagnostic aid costs US $ 526. The highest costs in the health services occurred in the hospitalization service, followed by the costs of medicines and diagnostic aids.