To compare the direct medical costs and services by point of service (PoS) and the prescription drug (Rx) costs and services for persons with Hepatitis-C (HCV) who are treated (HCV-Tx) and not-treated (HCV-noTx). A retrospective analysis using the HCMS Research Reference database, which represents multiple US-based employers and contains employee data from 2001-2Q2007. This analysis compared the annual direct medical costs and services for healthcare by PoS, and Rx costs and services for HCV employees with and without Tx. ICD-9 Codes were used to identify employees with HCV. All subjects were required to have ≥1 month of eligibility. The first ribavirin, interferon or peginterferon Rx was the HCV-Tx cohort's index date. The HCV-noTx cohort was assigned the average index date (by company) of the HCV-Tx cohort. Two-part regression models were used to compare the cohorts adjusting for demographics, job-related variables, eligibility months, and Charlson Comorbidity Index. PoS Locations include: doctors office (MD), inpatient hospital (IN), outpatient hospital or clinic (OUT), emergency department (ED), laboratory (LAB), and other. Annual Rx costs and services were also calculated. All costs were inflated to 2010 US$. Data were available for 900 employees (HCV-Tx=216;HCV-noTx=684). The cohorts differed in salaries, the %married, %white, and %exempt. Mean HCV-noTx cohort IN ($836,P=0.0001) and OUT ($488,P=0.0018) costs were higher, and HCV-Tx MD ($564, P<0.0001), LAB ($42,P<0.0001) and Rx ($21,420,P<0.0001) costs were higher. The HCV-noTx cohort had more IN services (1.83, P=0.0021), while the HCV-Tx cohort had more MD (15.48,P<0.0001), LAB (3.31,P<0.0001) and Rx (12.0,P<0.0001) services. Overall, HCV-Tx direct medical costs were $3556 (services=54.40) which were lower than the HCV-noTx ($4234;services=35.39). The HCV-Tx cohort had 27.84 Rxs ($22,726) vs the HCV-noTx cohort's 15.84 Rxs ($1408). Higher costs associated with HCV Treatment in the MD office offset IN and OUT costs.