The study proposes an analysis of the latex gloves reprocessing system and its technical and financial aspects aiming its validation or the use of a new strategy which can guarantee the proper gloves supply in terms of quantity and quality to the different services in the University Hospital. This work was developed between January 1991 and March 1993. The results showed the adequacy of the use of gloves and the nonreprocessing system enabled a cost reduction up to 37% in its suitablility.