Fine particulate matter (PM2.5) can be inhaled and cause serious health problems including both respiratory and cardiovascular disease, having its most severe effects on children and elderly people. Exposure to PM2.5 has been shown to considerably increase the risk of heart disease and stroke in particular. Cost estimates represent only the cost of premature mortalities. They are calculated using estimates of the “Value of a Statistical Life” (VSL) and the number of premature deaths attributable to ambient particulate matter.