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Background The aim of this study was to assess the cost-effectiveness of administering magnesium sulphate to patients in whom preterm birth at< 32+ 0 weeks gestation is either imminent or threatened for the purpose of fetal neuroprotection. Methods Multiple decision tree models and probabilistic sensitivity analyses were used to compare the administration of magnesium sulphate with the alternative of no treatment. Two separate cost perspectives were utilized in this series of analyses: a health system and a societal perspective. In addition, two separate measures of effectiveness were utilized: cases of cerebral palsy (CP) averted and quality-adjusted life years (QALYs). Results From a health system and a societal perspective, respectively, a savings of 2,242and 112,602 is obtained for each QALY gained and a savings of 30,942and 1,554,198 is obtained for each case of CP averted when magnesium sulphate is …