Introduction: Clinical data has indicated that Arthroscopic Matrix-based Meniscus Repair (AMMR) offers a means to preserve the meniscus in patients who would otherwise be scheduled for meniscectomy, although AMMR has significant upfront costs. Aim: The objective of this study was to estimate the cost effectiveness of AMMR in Poland in the both the National Health Service (PNHS) and from the perspective of private patients (PP). Material and Methods: A Markov health-state model was developed to evaluate the cost-utility analysis of AMMR compared to meniscectomy (ME) for patients with complex meniscus tear, using a 10-years horizon, modelling a cohort of 1000 patients. Initial probabilities and clinical course were simulated based on previously published data. A literature review identified different clinical outcome probabilities and health-related utility scores associated with each health state. Cost effectiveness was presented as an indicator of Incremental Cost-Utility Ratio (ICUR). Costs were taken from published sources for perspective of PNHS and from the private clinic offers for perspective of PP. Results: In the 10 -year horizon, AMMR was associated with an increase in discounted quality-adjusted life-years (QALYs) to 7 778.25 as compared to 7 454,33 for ME. In both perspectives, (PNHS and PP) the ICUR cost is smaller than willingness to pay (WTP) parameter (PNHS-ICUR = 34,212.92 versus PP-ICUR = 29,897.36). Conclusions: Despite the increase in costs, the procedure is cost effective at standard thresholds used in Poland for both analyzed perspectives.