This research explores the problems of the health sector in Colombia, seen in the light of the Social Accounting Matrix (SAM). The study is of an analytical-documentary type, the methodological procedure identifies the companies of the health sector, determining a representative sample, on the accounting management and the assurance of the information to the control organisms, allowing to know the degree of efficiency and effectiveness, the equity in the perception of services, as well as compliance with their sustainability, which requires the development of new proposals in public policy. The data is extracted from the Ministry of Health and Social Protection to 35 entities that belong to the contributory regime today EPS; are found (52%) belong to the contributory regime and 48% to the subsidized regime as users of the service with a survey participation of 56,033 contacts over 18 years of age, for strata 1 (39%), 2 (43%) and 3 (13%), 4 (2%), where 43% are workers and another 43% are household activities.