OBJECTIVE： To evaluate cost-effectiveness of levosimendan versus dobutamine for acute heart failure， in order to provide reference for rational selection of therapeutic regimen for acute heart failure patients. METHODS： According to SURVIVE clinical trial data， cost-effectiveness analysis was adopted to analyze cost-effectiveness and sensitivity of levosimendan versus dobutamine for acute heart failure， based on medical and consumption level. RESULTS： For acute heart failure patients， total cost per capita of shot-term levosimendan （5 d） was 10 490.00 yuan， and that of dobutamine was 6 637.18 yuan. Cost-effectiveness analysis and sensitivity test indicated that the incremental cost-effectiveness ratio of levosimendan to dobutamine was lower than three times over per capita GDP of Hubei province and was higher than per capita GDP.  CONCLUSIONS： Levosimendan appears to have cost-effectiveness advantage in the treatment of acute heart failure under the current economic situation of Hubei province in China.