Some critical articles on the DALY approach have questioned both the validity of the results (Cooper, 1998) as well as the underlying value-judgements (Anand, 1997, Arnesen and Nord 1999). In the Journal of Health Economics Anand and Hanson argues that: "the conceptual and technical basis for disability-adjusted life years is flawed, and that the assumptions and value judgements underlying it are open to serious question." (Anand, 1997). In particular, the implications for resource allocation and the just distribution of health benefits needs to be scrutinised.