Magpie nest sites in the Polish urban environment were described from data gatheredon 1838 nests. Tree rows, hedges, and groups of trees and bushes were more frequently used as nest sites (58%). Poplar (Populus spp.) was the most commonly used species for magpie nest sites (31%). Other tree species were Tilia sp. and Betula sp. Most nests were located between 14-20m with mean value 14.98m (SD = 5.533) above ground level. Nests were located higher in the city centre than in suburbs. Magpies, preferred 6 tree species (Populus sp., Tilia sp., Aesculus hippocastanum, Alnum sp., Platanus x acerifolia and Larix decidua) as nest sites in Zielona Góra (with W > 1). There was a strong positive correlation between nests and preferred trees species distribution (r = 0.767 p < 0.001) and all trees distribution (r = 0.497 p < 0.05). Magpies build nests higher than the average height of all trees recorded in researched plot.