Introduction: an OBS/GYN clinic was chosen as the sample to analysis the cost of Cesarean section and virginal delivery. This research used Activity-based costing method to allocate the cost of the surgeries. This method categorized the surgeries into four steps: 1. patients registration, 2. physical check before delivery, 3. preparation before operation, 4. physical check after operation. The research of results: excluding the physician fee, the average cost of virginal delivery in the clinic was 9,417 NT dollars and the average cost of Cesarean section was 15,675.6 NT dollars. In the Cesarean section, there was a high proportion in the cost of the other cost; and also the same high for virginal delivery. We found that the reason was due to the medical accident insurance cost, which was 90,000 NT dollars, and composed 72.7% of "the other cost." In this research, if we enlist the physician fee, the percentage of C-section/nature childbirth will raised to 28% and 40%. This research assayed the cost by its activity, and it can be helpful for hospitals and clinics to manage and control the cost.