This document consists of a cost database gathering all costs related to a wave energy project. A thorough literature review has been performed to compile the cost database. The document is divided into four sections. After a brief introduction, the first section enumerates all costs related to capital expenditure. Costs related to operating expenditure are gathered in the second section. The following section breakdowns the cost in order to visualise easily the relative importance of the different cost centres. A discussion driven by the objective of the LiftWEC project, of developing a cost-effective lift based wave energy converter, is concluding the report.