The high image resolution without the presence of ionizing radiation has made magnetic resonance imaging exam one of the most requested for the diagnosis of patients. This exam can be performed in all areas of the body, and because of its high quality is becoming essential in medical decisionmaking. As a result there is an increase in the installation of new machines. In this work, the substitution of magnetic resonance imaging equipment was evaluated. To realize this estimate, it was necessary to survey the cost for equipment acquisitions, the infrastructure remodeling to adequation, accessories, pharmaceutical inputs, maintenance contract and operating. The hospital analyzed receives capital according to the SUS perspective, based on this information, the calculation of the return on investment was carried out. Using the discounted Payback system of evaluating, a monetary return is obtained as of the fourth year of equipment operation. Despite the long payback period, the acquisition brings many benefits to patients, and it is worth noting that in hospitals and private clinics, where exams have a much higher cost, the investment pays off in a shorter period.