EN
The main objective of the article was to assess the profitability of sailing investments realized in West Pomerania. Achieving this goal made it possible to answer the question about the purposefulness of using sailing tourism for local development. Both primary and secondary sources were used in the article. Research findings have shown that sailing facilities may generate income. Port municipalities benefit from tax revenues. Sailing expenses provide money for the local economy, stimulating the development of enterprises. Sailing tourism thus becomes an important aspect of local economy development of West Pomerania. The profitability of sailing investment depends on the volume of tourist traffic. Maintaining it on a high level requires promotional activities. A change in the construction of sailing facilities should be considered. Expanding the scope of provided services, as well as cooperation of the public institutions, the private sector, and the world of science, could potentially increase the attractiveness of West Pomerania as far as sailing is concerned.