BMJ  2006;333 (23 September), doi:10.1136/bmj.333.7569.0-a

... and seems to be cost effective in the long term

In a related cost-effectiveness analysis, Ratcliffe and colleagues (p 626) compared the costs of acupuncture and usual care, and examined the incremental cost of acupuncture per quality adjusted life year (QALY) gained over two years. They found that total costs were higher on average for the acupuncture group because of the costs associated with initial treatment, but also that acupuncture seemed to be cost effective if decision makers are willing to pay up to £20 000 per QALY gained.

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A randomised controlled trial of acupuncture care for persistent low back pain: cost effectiveness analysis

J Ratcliffe, K J Thomas, H MacPherson, and J Brazier
BMJ 2006 333: 626. [Abstract] [Full Text] [PDF]