Coronary artery bypass is one of the most expensive operative procedures in the US. Considerable cost variation exists among hospitals across the country, and considerable variation in supply cost exists among surgeons. Implementation of "Best Practice Model" can reduce variable cost as much as $1300 per patient. Cost reduction is possible without sacrificing quality and outcome. Hospitals should develop a specialized team of stakeholders to manage cost and quality of coronary artery bypass surgery. Coronary artery bypass surgery is one of the most frequently performed operations in the US, and also one of the largest resource drains in our healthcare system. The purpose of this research is to examine hospital costs for coronary artery bypass surgery and to identify opportunities to reduce costs without sacrificing quality and outcome.