Particular entities of the State Forests differ in their activity in the field of nature−and forest−related education. The study provides an economic evaluation of the degree of involvement of forest districts, within the Regional Directorate of State Forests (RDSF) in Kraków, in educating the society on nature− and forest−related issues. Financial expenditures were analysed and the zero unitarization method was used. In the years of 2005−2009, over 82.4% of expenses on education in the RDSF in Kraków were covered by the State Forests, ca. 42% were financed from the own funds of forest districts and over 40% – from the Forest Fund. Total expenses on educational activities included 57% of direct costs and 43% of indirect costs. Quantitative indicators and expenditure indicators provided basis for the distinction of groups of forest districts, accord− ing to their activity in the field of nature− and forest−related education.