Background and objectives: Nowadays, acute coronary syndrome (ACS) has become one of the most common cardiovascular diseases with many serious events, influenelnq the quality of life of patients. Ticagrelor - an new agent in anti-platelet therapy has been proved to be efficacy and safe compared with clopidoqrel in treatment and prevention of cardiovascular events for patients with acute coronary syndrome (ACS) by many clinical researches, the most typical from those was randomised clinical trial phase III PLATO. However, the cost-effeetiveness of ticagrelor should be considered in clinical practice due to limitation of medical resources, especially in such developing country with limited resouces as Vietnam. The aim of this study is to evaluate the cost-effectiveness of ticagrelor (TIC) versus clopidogrel (CLO) in treatment of ACS in Vietnam. Material: Cost-effectiveness of TIC versus CLO in treatment of ACS through ICER (Incremental cost-effectiveness ratio). Methods: Modelling method has been used with tree-decision model, simulating one-year treatment of ACS by TIC or CLO and Markov model, simulating life-time horizon after 1-year treatment of ACS. Input data, including utility, epidemiology data, cost data, have been derived from PLATO trial, retrospective patients' records in 2017 in Cho Ray Hospital and Bach Mai hospital. Only medical direct cost including cost for hospital bed, investigations, intervention, drugs, consumable materials, examination has been analysed. The discount rate of 3% has been used for both cost and utility. Probabilistic sensitivity analysis has been used to address uncertainty of parameters in the model. Results: In the base-case analysis, with lifetime horizon, TIC has been shown to increase cost of VND 1.614.749 and resulted in the increase of 0,1241 lifeyears gained (LYGs) and 0,1077 quality-adjusted life years (QALY). The incremental cost-effectiveness ratio (ICER) of TIC compared with CLO was accounted for VND 13,008,836 per LYG and 14,994,396 per QALY, which is lower than GDP per capita of Vietnam (47.1 million VND). Conslusion: Ticagrelor has been found to be cost-effective compared with clopidogrel in treatment of ACS from Vietnamese heathcare payer's perspective based on data of some hospitals.Phân tích chi phí - hiệu quả của ticagrelor so với clopidogrel trong điều trị hội chứng vành cấp tại Việt Nam. Kết quả cho thấy tính trên toàn thời gian sống, so với phác đồ clopidogrel, phác đồ ticagrelor có chi phí điều trị cao hơn 1.197.424 VNĐ và làm gia tăng thêm 0,1531 năm sống, 0,1319 năm sống có chất lượng. Chỉ số gia tăng chi phí - hiệu quả của ticagrelor so với clopidogrel có giá trị 7.822.017 VNĐ/LYG và 9.077.584 VND/QALY.