This study related to the analysis of the cost of operation of the service of oral health in the regional hospital complex of Ziguinchor for the year 2002. Its objective is to analyze the costs of operation of the service in order to allow a good covering of the costs while guaranteeing the accessibility to care and the perennity of the offer of service. The methodology used for the determination of the costs was the method of the complete costs (or method of the homogeneous sections). The various services provided by the service were identified. The resources mobilized for the realization of these services were determined and developed. They were classified in direct loads, i.e. directly ascribable to the provided service and in indirect loads when the resources are common to more than one service. The charge of the indirect loads was done thanks to a scale. The total cost of operation of the service of stomatology for year 2002 amounts to 11464943 F CFA. Two financial backers intervened with the financing of the service. The public funds support 75% of the loads and the community 25%. The cost to be recovered is 2845513 FCFA. The rate of covering is surplus for all the services safe for the oral surgery, the obturations with the composites and radiography. It is thus of primary importance to re-examine tariffing in force with the fall. This fall of tariffing will certainly make it possible to take restraint measures of the exemptions from payment. The covering of the costs by the means of the Community participation requires the installation of a tariffing likely to ensure the perennity of the services and to avoid exclusion.