The article makes a critical approach to the Social Organism of the Unified Health System (SUS), from a perspective of the role of the State in capitalist accumulation. It is intended to present such practices as tendencies of legitimacy inherent to the role of the State, especially in the year 2000. It was a bibliographical research, so it is a previous health research and capitalization model in Brazil after the Revolution from 1930 until the Unified Health System, with the incorporation of Social Health Organizations and value transfer to the private sector. As a result, the OSSs are inserted into a health care system, how the government justifies its inefficiency and lack of resources and financial structure in a health care network. The basic idea must be under the responsibility of the actions of the State, as an organization of health services of greater complexity, through Social Organizations (SANTOS, 2015). Thus, between 1998 and 2015, 226 contracts were signed with 978 additives with the largest OSSs of the states of São Paulo (173 contracts, 850 additives) and Rio de Janeiro (53 contracts, 128 additives). It concludes, with this approach that the government is oriented in the defense of the rationalization of services, with a view to raising its productivity, and as Social Health Organizations as a strategy for transferring value to the private and philanthropic sector. And, finally, this dynamic is being conditioned by the process of accumulation of tendencies and antagonisms underlying social policies, as they are health policies.