EN
The paper aimed at analyzing the economics effectiveness of Polish cereal plant breeding companies. It consists of two parts. First one applies to the cost of cereal plant breeding analysis. Second part includes the comparative analysis of economic effect of seed cereal breeding under actual Polish market conditions as well as analysis of economic effect under hypothetic conditions of well developed sowing material market in Poland. The results of analysis indicate that under conditions of developed and efficient seed market, cereal plant breeding activity would be one of the most profitable agriculture enterprises in Poland. Moreover some recommendations concerning necessary adjustments in agricultural market of Polish cultivar seed material were presented.