Spinal muscular atrophy (SMA) is a rare neuromuscular disease. Due to progressive degeneration of motor neurons and loss of their function, patients with SMA need both a variety of medical and social assistance throughout their lives. As of 2024, three medicines for the pathogenetic therapy of SMA have been registered in the Russian Federation, each of which shows its effectiveness. The introduction of expanded neonatal screening in the country makes it possible to detect the disease at a presymptomatic stage, which means starting treatment early, which will not require additional costs. The cost of therapy for the treatment of SMA, as well as the mechanism of their action, differ significantly from each other, and therefore, the conducted socio–economic cost analysis will allow the most effective approach to determining priorities in the areas of prevention, diagnosis of treatment and allocation of health resources for this nosology. Objective: to calculate the socio–economic burden of government costs on a cohort of patients diagnosed with spinal muscular atrophy Materials and methods: when calculating the SEB of spinal muscular atrophy (SMA), non-material costs were not included in the study in this study. Only material costs were considered, which include: direct costs and indirect costs. Direct costs meant lost profits due to the use of resources for the treatment of SMA. Indirect costs measure losses as a result of the disease. Results and conclusions. Direct medical costs for a population of 1,380 patients will range from 14,832,110,116.46 to 436,224,173,096.52 rubles; indirect medical costs - 508,869,784.12 rubles; indirect costs – 2 028 019 296,00 rubles. The socio–economic burden of costs ranges from 17,368,999 196.58 to 438,761,062,176.64 rubles.