This paper provides further breakdown of the total UK health expenditure figures published in December 2003. It includes the estimated split between public and private UK health expenditure, as well as details on the sources and methods used in compilation. The paper also compares the estimates published in December 2003 with the previous estimates of total UK health expenditure, which were published in February 2003. Finally, the paper reconciles the two sets of figures in terms of (i) improvements made as part of the UK Health Accounts project and (ii) revisions made in the National Accounts between Blue Book 2002 and Blue Book 2003.