Introductions: The conflict of interest in medicine, especially the financial conflict between patients and physicians is currently being an attentively controversial issue toward general society and particularly Vietnamese health care system, which is through the cooperation with pharmaceutical and medical equipment companies. There was a limitation about researches on the financial conflict of interest of physicians. Objectives: to describe practice on the financial conflict of interest of physicians in practice in Hanoi, Hue, and Ho Chi Minh city and its relevant factors. Subjects and methods: Cross-sectional study carried on 1086 physicians practiced in the three cities. The data were managed and analyzed descriptive statistics. Logistic regression is used for correlation analysis by STATA 11.0. Results: 71.8 percent of physicians reported to receive the support of pharmaceutical and medical equipment companies; including Conference attendance supports (46.7 percent); Sample medications and products (33.4 percent); and training courss attendance (23.8 percent). These supports seemed to be different between male and female physicians. Doctors who have under 20 years of experience are receiving more support than those who have over 30 years one. Besides, the supports of pharmaceutical and medical equipment companies were increased along with physician's degree. Conclusion: Physicians received support in various forms from pharmaceutical and medical equipment companies. Gender, specialty, academic degree, years of experience were factors related to the financial conflict of interest.
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