Introduction: Out-of-pocket costs for patients with diabetes remain poorly estimated in France. Method: An analysis of data from the 2007 Entred study was conducted for 263 patients with type 1 diabetes and 3,467 with type 2 diabetes. Results: In 2007, 54% of patients reported experiencing financial difficulties. More than 90% were registered for long-term illness coverage (ALD), and 88% had supplemental insurance. Their out-of-pocket costs, as defined by mandatory health insurance, averaged 660 EUR (median: 434 EUR), representing 12% of expenses submitted for reimbursement in type 2 diabetes (compared to 486 EUR (median: 296 EUR) and 6.3% in type 1). It was higher among patients without ALD status. Three categories were particularly affected: medications, medical devices, and dental care. Other forms of out-of-pocket costs were observed: dietitian, podiatrist, psychologist, and non-reimbursed medical devices. Among patients, 23% of those with type 1 diabetes and 17% of those with type 2 diabetes reported having foregone a healthcare service due to its cost over a 12-month period. Discussion: Health coverage for diabetic patients, although seemingly comprehensive, remains imperfect in France. The forgoing of care is explained not only by financial reasons but also by other factors related to the complexity of the social security system or insurance choices. (R.A.)