As the US Congress and the American people debate the future of health care in this country, the focus often is on skyrocketing costs, and health care providers are being called to demonstrate the health and economic value of their services. Cost-analysis and comparative effectiveness research are important tools in demonstrating economic value. “Assessment of the Quality of Cost Analysis Literature in Physical Therapy” (August 2009) reports a study that was commissioned by APTA to rate the quality of the cost-analysis literature in physical therapy. In this podcast, the participants discuss the implications and limitations of this study and further research needs. Get insights into cost-effectiveness research—where it’s at, where it needs to go, and how the current research can, and cannot, inform clinical decisions.