EN
This paper is an attempt to determine the economic status of private farms in Poland. The main objective of the study was to assess the deposits and withdrawals as well as their balance, which would define the economic situation of the examined farms. The analysis of the empirical data gathered enabled the author to conclude that the economic situation of private farms, shortly prior to Poland's joining the European Union, as evaluated by the balance of deposits and withdrawals, should be perceived as good, since all the farms maintained financial liquidity during all the quarters of the year. The best financial situation was found at large farms (an area of over 50 ha), producing plant crops. Those farms had the highest incomes and the lowest costs per 1 ha of farmland.