Basic sample size and power formulae for cost-effectiveness analysis have been established in the literature. These formulae are reviewed and the similarities and differences between sample size and power for cost-effectiveness analysis and for the analysis of other continuous variables such as changes in blood pressure or weight are described. The types of sample size and power tables that are commonly calculated for cost-effectiveness analysis are also described and the impact of varying the assumed parameter values on the resulting sample size and power estimates is discussed. Finally, the way in which the data for these calculations may be derived are discussed.