The aim of the paper was to present and evaluate changes in labor productivity, assets productivity and capital resources efficiency of Polish dairy sector in the period 2007-2014. The analyses was made with selected indicators, calculated on the basis of published and unpublished CSO data. The analyses showed that in the analyzed period positive changes have occurred in dairy sector, that reflects the growth of labor productivity and technical devices improvement. Unfortunately the dairy enterprises were unable to permanently improve the assets productivity and the capital resources efficiency. Productivity indicators of total assets and capital assets decreased, as well as indicators of capital resource efficiency measured both by gross value added and the operating surplus.