Purpose: Intensive care units have an important place among the units of hospitals with high cost problems. In order to ensure the quality and continuity of the service provided in these units, hospitals should perform cost analysis in certain periods. In this study, we aimed to present some general characteristics and income-expense conditions of intensive care units in our third level hospital. Materials and Methods: Demographic data, features of intensive care units and income-expenditure status of 5722 patients who stayed in 11 intensive care units between May 2017 and May 2018 were recorded and compared. Expenses for intensive care units were calculated by grouping as first, second and third parts. Results: Cardiology, internal diseases, pediatric diseases, neurosurgery and anesthesia intensive care units had higher occupancy rates. Mean duration of intensive care unit hospitalization was higher in pediatric diseases, newborn, anesthesia and neurology intensive care units. Mortality rates were found to be the lowest in neonatal and cardiology intensive care units, while the highest rate was found in pulmonary diseases intensive care unit (1%, 4.5% and 51.2%, respectively). After the income was calculated according to the intensive care unit levels, the difference between the incomes and expenses was found. Total expenses of intensive care units amounted to TL 30.498.563,49, while income was TL 30.555.040,35. A difference of TL 56.476,86 was obtained. Conclusion: Intensive care payments based on the level system by the Social Insurance Institution were found to be sufficient for the costs of the hospitals in this area.