The air in Tehran is one of the most polluted airs in the entire world. Because of the air pollution in the Great Tehran area, MORBIDITY, mortality and symptoms emerge. This study has been conducted for the first time in Iran. According to this study the total annual direct medical costs of MORBIDITY estimated at US$ 3258255.48.Our work also led to the estimation of an income elasticity of WTP for reduction in the probability of premature mortality ,that is, an income elasticity of the value of a statistical life. The total annual mortality damage cost estimated at US$ 232538684.38. Contingent valuation (CV) was utilized in order to place monetary values on symptoms. By using CV, the economic value of each symptoms was estimated per person per day. The use of CV in this study required that a questionnaire be prepared and the Willingness to Pay of Tehran citizens be estimated by a random sampling. Finally the total health damage costs of air pollution in Tehran or benefits of reducing air pollution estimated at US$ 663776276 annually.