Sex work is a commercial transaction and is part of the economy, but social practices hide it and it is seldom mentioned in economic reports. In 2008 we interviewed 78 female sex workers in San José, capitol city of Costa Rica. They belonged in three groups: women working in the area surrounding the markets, fare US$3 to US$8 per hour and aged 26 to 81 years, workers at two massage parlors in San Juan de Tibás (US$18 to US$72 per hour, ages 18 to 33 years) and “call-girls” (US$100 an hour; 19 to 38 years). The interviews were based on a questionnaire; respondents were paid their time, and data were analyzed with the SPSS statistical program. Depending on the group, between half and a majority consider sex work an acceptable way for women to obtain resources for their families, and for men, a sexual relief that reduces sexual violence. Women have no boss and decide independently on time and place of work. They reject customers if there is no agreement on which specific services they will provide. Few have experienced violence or sexually transmitted diseases as a result of their sex work. Most have no husband or permanent companion. The preferred client is kind, mature and deals always with the same woman. Undesirable customers are aggressive, mean, dirty and drugged. Customers are mostly married and aged 35-45 years. The requested services are diverse, but are dominated by oral sex and the “missionary” position. The rate is defined by group membership (market area, parlor or “call girl”) and not by age. Earnings vary widely but generally are much higher than those for jobs appropriate to their low educational level. There is little culture of saving, and women have full decision on how they spend their earnings, which they mainly use to raise their children and support other relatives. Because few women do sex work, this activity represents a small proportion of economy in the city of San Jose.