Spain has one of the most extensive high-speed train systems in the world, both in operation or under construction or planned. These projects require vast investment, in which a substantial proportion is taken up by the construction of the infrastructure itself. These projects also tend to be of great technical complexity. The 804 kilometres Madrid-Barcelona-French Border High-Speed Train Line forms one of the main axes of communication between Spain and Europe. High-speed trains travelling on this line can reach speeds of up to 350 kph and cover the jurney between Madrid and Barcelona in just two and a half hours. A high percentage of the design and construction of this line was financed through European Funds as this forms part of the Trans-European Transport Network. The cost of building the 621 kilometres of line between Madrid and Barcelona came to 14.4 million euros per kilometre and far higher than that initially budgeted. However, this amount is still lower than other similar infrastructures built around the world. The Spanish Audit Office has monitored and audited the project, analysing the legality and efficiency of the contracts initially performed by the Railway Infrastructure Management Agency (GIF) and subsequently by it successor, the Railway Infrastructure Administration (ADIF), for the construction of the Madrid-Barcelona AVE high-speed line. This article explains the characteristics of this type of infrastructure and makes a comparative analysis of the construction cost of the AVE Madrid-Barcelona with other high-speed railways lines throughout the world. The article goes on to examine the Audit Office report, setting this in context and in relation with the characteristics of the project, and makes particular reference to the technical contribution of civil engineers.