An Israeli study found that the health care costs for diabetes patients on dialysis were almost six times greater than diabetic patients not on dialysis (Chodick et al., As dialysis and kidney transplant are highly substitutable treatments for many ESRF patients, a number of studies have looked at their cost-effectiveness. Many studies found that kidney transplant is more cost-effective than dialysis across countries including Australia (Howard et al., According to a cross-national review (Winkelmayer et al., It should be noted that these treatment options are not alternatives for all patients but depend on medical and other eligibility criteria.