In their effort to complete their ongoing research project on "Harm Reduction", three researchers from the Accounting Research Institute recently visited an NGO - SAHABAT in Kota Baru Kelantan. The project focuses on the cost effectiveness of two harm reduction or intervention programs: Methadone and NSEP administered upon drug users to minimize the occurence or spread of HIV/AIDS. Currently the research group is comparing the cost-effectiveness of Methadone and NSEP treatments under four different environments namely (i) NGO, (ii) Public Hospital, (iii) Private clinic and (iv) Prison. In Kota Baru, the research group obtained NSEP cost/effectiveness data from SAHABAT as well as Methadone cost/effectiveness data from a private clinic that drug users in the state capital.