In her article, the author presents the state and structure of business services in Poland. For the purpose of their evaluation, there are used not published data of the CSO. Business services comprise considerably differentiated types of activities. Part of them, the so-called technical and professional business services are considered as vehicles of the knowledge-based economy. As they have a particularly important impact on the rate of development and the opportunities for modernisation of the Polish economy, the author presents in the article dynamics of their growth in the recent years. There are also presented the determinants of development of outsourcing and BPO centres (Business Process Offshoring) in Poland.