The NHS in Scotland faces serious challenges that threaten its sustainability in its current form, according to a report by Audit Scotland. Since 2019, £3 billion has been allocated and more than 20,000 new staff have been recruited, but the performance of the system has not improved to pre-pandemic levels, although there has been a slight improvement in reducing waiting times. The report highlights that without fundamental reform and increased productivity, it will not be possible to improve health outcomes, reduce inequalities and improve service delivery. The Scottish Government is preparing an NHS recovery plan that includes investment in prevention, earlier intervention, digital technology and expanding services in the community. The plan envisages the expansion of the "Hospital at Home" program to 2,000 virtual beds by the end of 2026 and the introduction of a digital application "Digital Front Door" to improve access to care. Despite a 25% budget increase in the last year, challenges remain in terms of staff shortages, bed capacity and increasing waiting times. NHS reform is essential to ensure the long-term sustainability and quality of healthcare in Scotland[1][2][4][5][6].