Abstract: “Healthcare reforms in sustaining the best healthcare financing are the most common debating issues in both developed and developing countries. Policy maker and researchers keep analyzing and experimenting an innovative financing mechanism in order to mobilize resources for sustainable long term healthcare spending. Among other financing mechanism, Medical Saving Account (MSA) is one of the strategies being assessed in ensuring the efficiency issues especially in cost containment as well as in reducing healthcare cost. Due to failure of realizing the large-scale healthcare reform, MSA are proposed in conjunction with high-deductibles health insurance which it could be as a substitute of healthcare reforms. Due to highly subsidized health care expenditures especially in public health care facilities, some developing countries will be overwhelmed with extremely increased health care cost in the future. In other words, if this practice is not improved and monitored, the subsidy fund would”

Keywords: Medical Saving Account and Financing Mechanism