Our data do not permit the construction of sophisticated measures of horizontal inequity such as the concentration index: we are limited to simple comparisons of cost for patients in different deprivation decile. Comparison of primary care cost for the top and bottom decile of deprivation suggests that there is pro-deprived inequity even after allowing for clinically measured morbidity. Estimates of the degree of inequity depend on the morbidity measure used in the cost model. When only age, gender, deprivation, and practice effects are included the ratio of the cost of patients in the top deprivation decile relative to those in the bottom decile is 1.50.The ratio is reduced to 1.19 when QOF indicators are added to the model and to 1.15 when EDC indicators are used. Generally, the better fitting is the morbidity model the smaller is the ratio of costs for patients in the top and bottom deprivation decile.