Objective: To date, there has been little research which comprehensively analysed the dental treatment under general anaesthesia (DGA) at Perth Children’s Hospital (PCH) for dental emergencies (dental pain and sepsis). This cross-sectional descriptive analysis of the PCH dental department aimed to analyse the demographic of children admitted, type of treatment utilised and assess the cost. Method: A retrospective descriptive study analysed dental records of patients ranging from 2-16 years of age at PCH in Western Australia (WA). Of the 310 cases randomly selected from the 2018-2019 study period, 202 cases were admitted for DGA. Two outcome measures were derived: cumulative count of treatment mix, and cost analysis. Results: The mean age at the time of admission was 6.2 years (SD=2.6), and the mean dmft/DMFT was 2.1 (SD=0.8). Out of the 429 teeth affected, 282 were molars. Treatments were grouped therapeutically, of the 856 treatments performed, 465 were extractions (54%). The total cost, consisting of direct cost (DC) and indirect cost (IC), was $313,823 (Australian dollars), and equated to approximately $1554 per case (SD=$109). Conclusion: Untreated dental caries was the most common cause for hospital admission. The majority of cases presented at the emergency department were young children (less than seven years old) who underwent extractions under DGA.