Drug therapy in diabetes care along the duration of diabetes has been documented scarcely in literature, especially from Indian subcontinent. An audit of an endocrine practice from New Delhi was conducted to understand the current diabetes practice and its direct cost to the patient. The aim of the study is to estimate the direct prescription cost of patients suffering from diabetic foot ulcer. A prospective observational study was conducted in diabetic patients with diabetic foot ulcer in the department of General Medicine and Surgery at Karuna Medical College Hospital (KMCH), Kerala for 6 months- from October 2019 to April 2020.The direct cost included only prescription cost and excluded laboratory cost and amputation cost. The table distribution based on plan of therapy indicates that the mean cost of illness is higher for antibiotics (1590.28 rupees) compared to oral hypoglycaemic agents (61.67 rupees) and insulin (214.85 rupees). Healthcare use and costs are dramatically higher for DM patients with diabetic foot ulcer. The outcomes indicate that treatment cost is higher among patients who require hospitalization or amputation. Economic evaluations have considered all aspects of DFU intervention, finding there is potential to select more cost-saving and cost-effective alternative to reduce the burden of DFU.