Majority of Nigerians cannot afford and access health care services because it is beyond their reach, statistics puts 70.2% of Nigerians as living below the poverty line of USD 1.00 per day which encourages the vicious cycle of poverty, ignorance and disease. One novel approach to increasing coverage for the people is Community-Based Health financing which is a non-profit arrangement for the informal sector formed on the basis of an ethic of mutual aid and the collective pooling of health risks and resources which members of the community are responsible for its management. This book assessed the willingness to pay of urban and rural households in Osun State,Southwestern, Nigeria.