This article provides an update on work by ONS to develop pilot Health Accounts for the United Kingdom. UK Health Accounts are currently at an experimental stage in their development. ONS is keen to involve potential users early in this development to maximise quality assurance as well as to familiarise users with the new data. The focus of this article is on the methods used for compiling total UK health expenditure. A limited set of actual figures for calculating some of the components of the total is provided. A full set of actual figures for the calendar years 1997-2000, based on this methodology, is available in the health accounts part of the National Statistics web site.