Buendia JA, et al. - In the present study, the researchers sought to assess the cost‐utility of magnesium sulfate (MS) in asthma exacerbations. The decision tree model was used to estimate the cost‐utility of MS compared with treatment without MS (control group) in children with asthma exacerbations. Cost data were collected from a retrospective study from tertiary centers in Rionegro, Colombia, whereas utilities were obtained from the literature. The cost‐effectiveness acceptability curve was used to assess the uncertainty surrounding the cost‐utility of MS. The model revealed that MS had a lower total cost than the control group (US $1,149 vs US $1,598 average cost per patient) and higher quality‐adjusted life-years (0.60 vs 0.52 average per patient), displaying dominance. The possibility that MS provides a more cost‐effective use of resources relative to standard therapy exceeds 99% for all willingness‐to‐pay thresholds. For children with asthma exacerbations, intravenous MS was cheaper and more effective than treatment with no intravenous MS. The research offers data that decision-makers should use to develop recommendations for clinical practice, which should be repeated in other middle-income countries to verify their findings.