Given the level of economic development in Viet Nam, the country’s health sector is quite impressive. The country has now set its sights establishing universal health insurance coverage by 2015. This article aims to, first, describe the current health-care system in Viet Nam accompanied by a number of challenges the country faces in delivering and financing health-related services, and then provides some policy discussions on how to achieve this ambitious plan. The article also stresses the important role in attaining universal health insurance coverage by providing quality services and guaranteeing financial protection for both health-care suppliers and consumers.