This paper compares the economic performance of Canada?s health insurance system against the health insurance systems of 27 other countries that are members of the Organisation for Economic Co-operation and Development (OECD). Economic performance is defined by the availability of medical resources and the output of medical services, as well as the associated level of national health spending as a percentage of GDP. The value for money produced by a country?s health insurance system is defined relative to the economic performance of the health insurance systems of its international peers . Our analysis uses the most recent internationally comparable data reported to the OECD by its member countries, current to the year 2007, for the 28 OECD countries reporting sufficient data for comparison.