Purpose : Either epidural (EAA) or spinal (SAA) anesthesia and analgesia is safe for those uncomplicated mothers undergoing cesarean sections. In addition to the different procedure, differences in the outcomes of anesthesia and analgesia between these two techniques might make differences in the variable costs. Only the anesthetic-related variable costs for cesarean section were evaluated and compared between EAA and SAA. Method : One hundred and twenty uncomplicated mothers undergoing cesarean section in King Chulalongkorn Memorial Hospital were simply randomized into two groups ; Epidural and Spinal groups. In Epidural, 0.5% bupivacaine 20 mL plus 1: 200000 adrenalin was administered to the epidural space at L2-3 or L3-4 interspace using a 18G Touhy needle and an epidural catheter. Twice injections of morphine 5 mg ; after delivery and the next 12 hours were given via the catheter. In spinal, 0.5% hyperbaric bupivacaine 2.2-2.4 mL mixed with preservative-free morphine 0.2 mg was administered to the spinal canal using a 27G Quincke needle. Treatments of the adverse outcomes due to anesthesia and analgesia were set up. Numbers of the treatments for the adverse outcomes and the amount of medication were recorded and compared between two groups using chi-square and student t tests. The anesthetic-related variable costs were analyzed. A p-value <0.05 considered significant. Result : No significant difference in the number and the amount of medication for the adverse-outcome treatments between two groups. The anesthetic-related variable cost comprised of the technical cost, the anesthesia –outcome cost and the analgesia-outcome cost. Based on the cost reference of the hospital last updated in October 2003, the anesthetic-related variable costs of EAA and SAA were 1105.17 and 581.42 baht respectively. The costs of EAA : SAA ratio was 1 : 1.9. Conclusion : The anesthetic-related variable cost of EAA was higher than of SAA. The different value was 523.75 baht in which dominant differences were the cost of an epidural needle and catheter set and the cost due to failure of anesthesia. The anesthesia and analgesia outcomes did not seem to remarkably cause difference in the anesthetic-related variable cost.