Background. Nowadays there are no any standards of treatment for patients with locally advanced and metastatic breast cancer resistant to treatment with anthracyclines, taxanes and capecitabin. Ixabepilone has proved successful as a single agent for treatment of these patients. Methods. Eribulin was chosen as an alternative strategy. Efficacy criteria were overall and progression-free survival. Cost-effectiveness analysis is performed on the basis of published data and Markov modeling for 1.5 year time horizon. Results. Total expenditures for ixabepilone strategy were 18.2% less than those for eribulin treatment. Administration of ixabepilone instead of eribulin will allow treating additionally up to 222 patients per year. Price elasticity analysis revealed that total expenditures on ixabepilone will be 20% less than on eribulin treatment at a price of ixabepilone equal to 63 000 rubles per 45 mg vial and 21 691.23 rubles per 15 mg vial of ixabepilone. Conclusion. Ixabepilone as a single agent appeared to be economically reasonable as compared to eribulin in case of ineffective pretreatment with taxanes, anthracyclines and capecitabine.