The present study focuses on the financing and provision of health services in Italy and in Sweden. The purpose is to compare Italian and Swedish health system with respect to theseaspects. The intention is to provide new insights to how the financing and provision health care system in Italy and Sweden are organized and make a comparison analyzing different quantitative data. The study is organized in two part: one " qualitative, based on literature review, and one" statistical" based on critical analysis of data. In the theoretical part the financing flow of Italianand Sweden public health care system, which incentives are awarded to providers and which health services are provided, are reviewed. The statistical part shows how many resources (human and technological) are involved in the delivery process. The main findings, discussed in the conclusion section, suggest the need to improve the fairness in the financial contribution for the Sweden and the need for Italy to undertake cost-control and rationalization measures. Further research and especially greater availability of data remains to be done in order to make more complete the comparison.