The Committee discussed the manufacturer's approach to including the ERG's other preferred assumptions in the revised analysis (see section 3.33). The Committee noted that the Gallagher et al. (2008) data on atrial fibrillation had not been incorporated. However, the Committee accepted the manufacturer's rationale and the supporting views of the ERG for using General Practice Research Database data instead (see section 3.39). The Committee noted that, in its revised analyses, the manufacturer had incorporated the ERG's preferred assumptions about dyspepsia management costs throughout treatment, disability and mortality risks being treatment independent, and disutility associated with dabigatran. It further noted that combining all of these assumptions together with an INR monitoring cost of £241.54 resulted in an ICER for dabigatran of £17,700 per QALY gained for the full sequential regimen in people starting treatment when younger than 80 years and £18,400 per QALY gained in people starting treatment at 80 years and older, compared with warfarin. Finally, the Committee noted that the ERG's analysis, which included all of the requested assumptions, an INR monitoring cost of £241.54, and the corrected values for ischaemic stroke and disability rates (see section 3.39) resulted in an ICER of £18,900 per QALY gained for the sequential regimen in people starting treatment younger than 80 years, compared with warfarin. The Committee concluded that this was broadly in line with the manufacturer's estimate and that the ICERs presented by the manufacturer were robust to the changes requested. The Committee therefore accepted the manufacturer's approach and concluded that the most plausible ICERs for the whole population eligible for dabigatran were within the range normally considered a cost-effective use of NHS resources, being less than £20,000 per QALY gained.