On 12th May 2011, the Act on Reimbursement of Medicines, Foodstuffs Intended for Particular Nutritional Purposes and Medical Devices was introduced to the Polish healthcare system. After one year of the Act being operational, the government concluded that the bill was bringing certain benefits to the taxpayer by, sometimes, drastic cuts in the immediate profits of producers, importers and retail and wholesale businesses, both in private and public healthcare. Simultaneously with government actions, various analyses are underway from the private sector initiative (including, among other, IMS Health Poland, Pharma Expert, Kamsoft, WHO, and some European law firms). The implemented changes in the pricing process of medicinal and medical products (a flexible system of price setting); an array of medications with identical/near identical profile into, so-called, limit groups and narrowing the scope of reimbursement to drugs, administered in compliance with their intended use, as well as the integration of the new legal provisions with the already existing regulations have brought substantial financial benefits to the taxpayer. Rationalisation of expenses, incurred by NFZ (the Healthcare Fund), was the primary goal of the Reimbursement Act, while extending the scope for the use of medication particles, as well as of the latest medical technologies, e.g., in new or modified medication programmes. The aim of this study was an analysis of the overall functioning and results of the Reimbursement Act after one year from its implementation.(original abstract)