Denmark’s health care system is noteworthy for both its efficiency and effectiveness.  The average life expectancy in Denmark is currently 80.8 years (ranked 27th among 183 countries) versus the United States at 79.3 years (31^st ranked among 183 countries).  Conversely Denmark’s percent of GDP spending on health care is at 10.3 percent while the United States spends 17.9 percent of its GDP on health care.  This begs the question, how does Denmark achieve such a result?  The answer may well lie in something much more complex than a simple explanation of a single payer/universal coverage model. This presentation will focus on the socio-cultural perspective of Denmark and its influence on the development of the Danish health care system and health care policies.  Comparisons and contrasts to the U.S. culture and health care system will also be presented.