Objective was to assess the cost of treating asthma. The results showed, average cost for treatment was 8,111,444 VND/patient: drug cost 80.2 percent (asthma drugs 43.3 percent, antibiotics 32.2 percent). Costs increased proportionally to the severity of the disease: mild asthma 1,959,567 VND/patient, very severe asthma: 22,544,468 VND/patient. In conclusion, direct cost for asthma is high, especially for very severe patient.