Abstarct: Exercise of the most important issues today is that political,cultural and economic interaction.This caused the sport to be recognized as one of the priorities of government.Exercise is such a broad scope of the impact that successful sports programs a sign of success of any government.Studies have shown that exercise plays a major role in health.Any country that falls behind this category cannot fill the void created in this regard.Therefore,the purpose of the present study was to Examining the factors affecting health costs with an emphasis on sports expenditure between 1395 and 1400 years.This research is a kind of theoretical and applied research.The relevant data were obtained from Iran Statistics Center.The statistical population of the study includes all urban and rural households in Iran. In order to test the hypotheses, the panel data method was used with the help of eviews software The results showed that there is a positive and significant effect between per capita sports expenses and health expense this shows that the per capita spending on sports has not been effective in reducing health costs.According to the results obtained from regression estimation baxsed on fixed effects, in Iran, in order for per capita sports expenses to reduce health costs, the government should increase sports expenses by 67%.