The imports of used medical equipment such as CT. MRI have been rapidly increased every year. How to manage those medical equipment has been one of critical issues in the government sector. In this study, we demonstrate how benefit/cost analysis using the Analytic Hierarchy Process (AHP) can be applied to the comparison of used CT/MRI and new CT/MRI. The final results show that the new CT/MRI is more attractive than the used CT/MRI.