This article contains analysis of expenditure of Lubusz branch of National Health Found, in reference to reimbursement of drugs, foods for particular nutritional uses and medical products in years 2009–2014. The objective of the analysis was the verification of the influence of implementing new reimbursement law on the level of consumption of drugs (including structure and scale of expenditure). The analysis included the aspects of different remuneration levels on drugs as well as the number of patients using their additional allowances. Moreover the analysis covered generic types of reimbursed medical products, especially those generating the highest costs and percentage of expanses in reference to particular ATC groups. In addition the presentation described the impact of new reimbursement act on the refunded drugs market in reference to the number and location of the pharmacies in particular counties of Lubusz Province.

Key words: reimbursement of drugs, NFZ, NHF, Lubusz Province.